Evangelical Council for Financial Accountability

440 West Jubal Early Drive, Suite 100 ● Winchester, VA 22601

July 17, 2018

To: Members of Congress

Re: Nonprofit Parking Tax

The Tax Cuts and Jobs Act, signed into law on December 22, 2017, contains a troubling provision that applies federal income tax to parking benefits provided by tax‐exempt organizations to their employees.

Newly added Section 512(a)(7) of the Internal Revenue Code states, “Unrelated business taxable income of an organization shall be increased by any amount for which a deduction is not allowable…by reason of section 274 and which is paid or incurred by such organization for any…parking facility used in connection with qualified parking…The Secretary shall issue such…guidance as may be necessary…including regulations or other guidance providing for the appropriate allocation of depreciation and other costs with respect to facilities used for parking…”

Tax practitioners who have evaluated Section 512(a)(7) generally believe that the result of this new provision is that tax‐exempt organizations that provide parking to their employees will be subject to unrelated business income tax on the cost of the parking provided. A nonprofit organization that simply allows its employees to park in a parking lot or garage that is part of the organization’s facilities will be subject to a tax on the cost of the parking provided.

How the parking costs must be measured remains to be addressed in the “regulations or other guidance” to be issued by the IRS. To apply this new requirement, nonprofit employers and their accountants must have guidance addressing exceedingly complex questions of allocations of basis, depreciation, and rent payments among different structures and between employee and non‐employee users.

Because of this new tax, many tax‐exempt employers, including churches, hospitals, charities, and schools will be required to file federal Form 990‐T, and in many cases, state corporate income returns, every year regardless of whether they actually engage in any unrelated business activity.

This new tax was purportedly added to the law to put tax‐exempt employers on the same footing as taxable employers with respect to employer‐provided parking. (Taxable employers are no longer able to deduct the cost of certain parking benefits provided to their employees.) This premise is flawed at its core. The very purpose of tax exemption for nonprofit organizations is not to have their charitable, religious, and educational activities on the same footing as taxable businesses because of their important work and the inherent challenges associated with raising money to support such work. Furthermore, the federal income tax on unrelated business income is intended to apply to income generated from unrelated commercial activities conducted by tax‐exempt organizations. Providing parking to employees does not constitute generating income from an unrelated commercial activity and there is no sound policy basis for applying a tax intended for commercial activity to the essential element of parking by employees of tax‐exempt organizations.

Nonprofit organizations provide over 15 million employee parking spaces. The overall impact of taxing these parking spacing Is absolutely staggering. The cost of the nonprofit parking tax could easily approach a billion dollars and impair the capacity of these organizations to provide their vital services across the United States.

We ask for your support in repealing Section 512(a)(7) or rendering it practically ineffective by regulation or other administrative guidance from the Treasury Department. The attached Position Statement has been endorsed by nearly 2,500 churches and other nonprofit organizations.

Respectfully,

Dan Busby President

The Evangelical Council of Financial Accountability (ECFA) sets governance, financial management, and resource-raising standards for churches and other Christian organizations, currently number almost 2,300 organizations with over 100,000 employees in the United States.

POSITION STATEMENT

The Idea That Tax‐Exempt Employers Should Be Taxed on Parking They Provide to Employees is Highly Inappropriate and Must Be Stopped

The Tax Cuts and Jobs Act contains a troubling provision that applies federal income tax to parking benefits provided by tax‐exempt organizations to their employees.

Newly added Section 512(a)(7) of the Internal Revenue Code states, “Unrelated business taxable income of an organization shall be increased by any amount for which a deduction is not allowable…by reason of section 274 and which is paid or incurred by such organization for any…parking facility used in connection with qualified parking…The Secretary shall issue such…guidance as may be necessary…including regulations or other guidance providing for the appropriate allocation of depreciation and other costs with respect to facilities used for parking…”

Tax practitioners who have evaluated Section 512(a)(7) generally believe that the result of this new provision is that tax‐exempt organizations that provide parking to their employees will be subject to unrelated business income tax on the cost of the parking provided. A nonprofit organization that simply allows its employees to park in a parking lot or garage that is part of the organization’s facilities will be subject to a tax on the cost of the parking provided.

How the parking costs must be measured remains to be addressed in the “regulations or other guidance” to be issued by the IRS. To apply this new requirement, nonprofit employers and their accountants must have guidance addressing exceedingly complex questions of allocations of basis, depreciation, and rent payments among different structures and between employee and non‐employee users.

Because of this new tax, many tax‐exempt employers, including churches, hospitals, charities, and schools will be required to file federal Form 990‐T, and in many cases, state corporate income returns, every year regardless of whether they actually engage in any unrelated business activity.

This new tax was purportedly added to the law to put tax‐exempt employers on the same footing as taxable employers with respect to employer‐provided parking. (Taxable employers are no longer able to deduct the cost of certain parking benefits provided to their employees.) This premise is flawed at its core. The very purpose of tax exemption for nonprofit organizations is not to have their charitable, religious, and educational activities on the same footing as taxable businesses because of their important work and the inherent challenges associated with raising money to support such work. Furthermore, the federal income tax on unrelated business income is intended to apply to income generated from unrelated commercial activities conducted by tax‐exempt organizations. Providing parking to employees does not constitute generating income from an unrelated commercial activity and there is no sound policy basis for applying a tax intended for commercial activity to the essential element of parking by employees of tax‐exempt organizations.

The idea that tax‐exempt organizations should be taxed on parking they provide to their employees is highly inappropriate and must be stopped.

Section 512(a)(7) should be repealed by Congress or rendered practically ineffective by regulation or other authoritative guidance from the Treasury Department. Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

Alaska

Grace Community Church, Inc. dba ChangePoint Anchorage, AK

Eagle River Grace Church Eagle River, AK

C4 Ministry & Missions Fairbanks, AK

Harvest Church Fairbanks, AK

Corporation of the Catholic Bishop of Juneau Juneau, AK

Voice for Christ Ministries Nenana, AK

Family Bible Fellowship and Academy Soldotna, AK

Missionary Aviation Repair Center Soldotna, AK

Solid Rock Ministries, Inc. Soldotna, AK

Church on the Rock Wasilla, AK Alabama

First Baptist at McClellan Anniston, AL

Auburn United Methodist Church Auburn, AL

Altadena Valley Presbyterian Church Birmingham, AL

Cathedral Church of the Advent Birmingham, AL

Haynes Downard, LLP Birmingham, AL

Launch Global Birmingham, AL

Philadelphia Baptist Church Birmingham, AL

Sav-A-Life, Inc. Birmingham, AL

Scott Dawson Evangelistic Association Birmingham, AL

The Alabama Baptist Birmingham, AL

Unevangelized Fields Mission Worldwide, USA Birmingham, AL

World Reach, Inc. Birmingham, AL

New Hope Baptist Church of Alabama Buhl, AL

Care Net Pregnancy Resource Center of Chilton Co., Inc. Clanton, AL

Partners In Revival aka John Kilpatrick Ministries Daphne, AL

Romanian-American Mission Decatur, AL

All Nations Family Worship Center Dothan, AL

First Baptist Church of Enterprise Enterprise, AL Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

Fairhope Avenue Baptist Church Fairhope, AL

Hazel Green United Methodist Church Hazel Green, AL

Hunter Street Baptist Church Hoover, AL

Downtown Rescue Mission, Inc. Hunstville, AL

Friendship Baptist Church Killen, AL

Harvest Pointe Methodist Church Madison, AL

Oasis of Life dba Wings of Life Mobile, AL

Victory Health Partners Mobile, AL

John Ed Mathison Leadership Ministries Montgomery, AL

Mescal's Children's Center of Hope, Inc. Montgomery, AL

Four Corners Ministries Opelika, AL

Global Outreach, Inc. Orange Beach, AL

Global Outreach Ministries Parrish, AL

First Baptist Church of Sylacauga Sylacauga, AL

The Alliance Southern District of the Christian & Missionary Alliance Trussville, AL

Taylorville Baptist Church Tuscaloosa, AL

Faith Ministries Tuskegee, AL Arkansas First Baptist Church of Batesville Batesville, AR

Grace Point Church of Northwest Arkansas Bentonville, AR

Center for Mission Mobilization Fayetteville, AR

The Salvation Army Fort Smth, AR

Shepherd's Chapel Gravett, AR

Greenbrier First United Methodist Church Greenbrier, AR

Ron Hutchcraft Ministries, Inc. Harrison, AR

Christian Motorcyclists Association Hatfield, AR

Teen Challenge of Arkansas, Inc. Hot Springs, AR

Arkansas Baptist Foundation Little Rock, AR

Fellowship Bible Church Little Rock, AR

Immanuel Baptist Church Little Rock, AR Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

South City Church of Little Rock Little Rock, AR

The CALL in Arkansas Little Rock, AR

Finch Bapitist Church Paragould, AR

Fellowship Bible Church of Northwest Arkansas Rogers, AR

Loving Choices Rogers, AR

John Brown University Siloam Springs, AR

Cross Church of Northwest Arkansas Springdale, AR

Old Missouri Road Baptist Church Springdale, AR

Vilonia Church of the Nazarene Vilonia, AR Arizona Arizona Hills Community Church Anthem, AZ

Grace North Church Anthem, AZ

Cornerstone Christian Center Avondale, AZ

Cornerstone Community Development Corporation Avondale, AZ

Cornestone Outreach Ministries Avondale, AZ

White Tanks Southern Baptist Church Buckeye, AZ

Light of the Desert Lutheran Church Cave Creek, AZ

North Ridge Community Church Cave Creek, AZ

Desert Springs Church Chandler, AZ

Life Spring Church El Mirage, AZ

Indian Bible College Flagstaff, AZ

Made New Church Flagstaff, AZ

Sunshine Rescue Mission, Inc Flagstaff, AZ

Calvary East Valley Gilbert, AZ

Sun Valley Community Church Gilbert, AZ

Faith Bible Church Glendale, AZ

Pure Heart Church Glendale, AZ

Christ Presbyterian Church Goodyear, AZ

Desert Springs Community Church Goodyear, AZ

The River Church Goodyear, AZ Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

Bread of Life Mission of Holbrook Holbrook, AZ

Expected End Ministries Maricopa, AZ

First Church of the Nazarene Mesa, AZ

First Southern Baptist Church Mesa, AZ

Generation Church Mesa, AZ

Indopartners Agency Mesa, AZ

KidZ at Heart International Mesa, AZ

Mesa Baptist Church Mesa, AZ

New Life Assembly of God Mesa, AZ

Samaritan Aviation Mesa, AZ

Camelback Bible Church Paradise Valley, AZ

Paradise Valley United Methodist Church Paradise Valley, AZ

Global Training Network Peoria, AZ

Harvest Church Assembly of God Peoria, AZ

Arizona Christian University Phoenix, AZ

Arrowhead Messianic Congregation Phoenix, AZ

Bethany Bible Church Phoenix, AZ

BridgeBuilders International Leadership Network Phoenix, AZ

Carefree Vineyard Church Phoenix, AZ

Center for Arizona Policy Phoenix, AZ

Crisis Pregnancy Centers of Greater Phoenix Phoenix, AZ

Desert Breeze Community Church Phoenix, AZ

First Christian Church Phoenix, AZ

Food for the Hungry Phoenix, AZ

Harvest Bible Church Phoenix, AZ

Jesus Church Phoenix Phoenix, AZ

Jewish Voice Ministries Inetrnational Phoenix, AZ

Leadership Catalyst dba Truefaced Phoenix, AZ

Mexican Gospel Mission, Inc. Phoenix, AZ

MIO Frontiers Phoenix, AZ Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

North Valley Baptist Church Phoenix, AZ

Redeemed Outreach and Set Free Ministries Phoenix, AZ

Shadow Rock Congregational Church Phoenix, AZ

The Evangelical Church Fundamental Baptist Independent Phoenix, AZ

The Neighborhood Christian Clinic Phoenix, AZ

American Lutheran Church Prescott, AZ

UCYV Prescott, AZ

Our Lady of Guadalupe Roman Catholic Church Queen Creek, AZ

Alliance Defending Freedom Scottsdale, AZ

Arcadia City Church Scottsdale, AZ

Coolwater Christian Church Scottsdale, AZ

Family Matters Scottsdale, AZ

Highlands Church of Scottsdale Scottsdale, AZ

Islamic Education Foundation of Arizona Scottsdale, AZ

La Casa De Cristo Lutheran Church Scottsdale, AZ

McDowell Mountain Community Church Scottsdale, AZ

Mission ONE Scottsdale, AZ

Mountain View Presbyterian Church Scottsdale, AZ

Phoenix Seminary Scottsdale, AZ

Rock Church Assembly of God Scottsdale, AZ

Saint Barnabas on the Desert Episcopal Church Scottsdale, AZ

Saint Patrick Catholic Community Scottsdale, AZ

Sedona Seventh Day Adventist Church Sedona, AZ

Bellevue Heights Church Sun City, AZ

Grace Bible Church Sun City, AZ

Messianic Ministries of Arizona Sun City, AZ

Christian Motorsports International, Inc. Tempe, AZ

Elizabeth Wesley & Associates Tempe, AZ

In Touch Mission International Tempe, AZ

Living Faith Anglican Church Tempe, AZ Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

Cactus Community Church Tucson, AZ

Casas Adobes Baptist Church Tucson, AZ

Harvest Media Ministry Tucson, AZ

New Life Bible Fellowship Tucson, AZ

Crossroads Mission Yuma, AZ

Faith Baptist Church Yuma, AZ California Joni and Friends Agoura Hills, CA

Bay Area Chinese Bible Church Alameda, CA

Compass Bible Church Aliso Viejo, CA

Iwa, Inc. Altadena, CA

Rivers of Life Church Alturas, CA

Church Resource Ministries Anaheim, CA

Eastside Christian Church Anaheim, CA

The Rock Church Anaheim, CA

Iglesia Biblica Bautista Antioquia Antioch, CA

Grace Bible Church Arroyo Grande, CA

Asian Access Artesia, CA

Azusa Pacific University Azusa, CA

Hartland Christian Camp Badger, CA

Bakersfield First Assembly Bakersfield, CA

Bakersfield Pregnancy Center Bakersfield, CA

Children To Love International Bakersfield, CA

International Christian Ministries Bakersfield, CA

Valley Baptist Church Bakersfield, CA

Pine Summit Camp & Conference Center Big Bear Lake, CA

Alpine Camp and Conference Center Blue Jay, CA

The Cause Church Brea, CA

Giving Children Hope Buena Park, CA

HER Hope Empowers Restoration Camarillo, CA Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

The Home Church Campbell, CA

Christian Mission for the United Nations Community Carlsbad, CA

Jesus Lord Mission Minstries Carmichael, CA

St. Augustine of Canterbury Chico, CA

Shadow Mountain Community Church Chula Vista, CA

Clovis Hills Community Church Clovis, CA

Medical Ministries International Clovis, CA

Sierra Pacific Conference Colfax, CA

The Brook Church Colton, CA

Grace Chinese Alliance Church Concord, CA

The Bay Church Concord, CA

Carpet Enterprises Corona, CA

Friends of Temescal, Inc. Corona, CA

Olive Branch Community Church Corona, CA

Rock Harbor Church Costa Mesa, CA

Inter-Community Church of God Covina, CA

Reasons to Believe Covina, CA

Thousand Pines Christian Camp Crestline, CA

Bell Baptist Church Cudahy, CA

Epicentre West Los Angeles Culver City, CA

Grace Church Desert Hot Springs, CA

Grace Church Desert Hot Springs Desert Hot Springs, CA

Calvary Chapel of Downey Downey, CA

Valley Christian Center Dublin, CA

East Valley Christian Fellowship El Cajon, CA

Rock Church El Cajon, CA

Shadow Mountian Community Church El Cajon, CA

Distrito Hispano Suroeste de la Iglesia Wesleyana El Monte, CA

El Monte Wesleyan Christian Church El Monte, CA

Immigration Center for Women and Children El Monte, CA Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

Hope Lutheran Church of West Contra Costa County El Sobrante, CA

St. Peter's Lutheran Church Elk Grove, CA

United Methodist Church of Elk Grove Elk Grove, CA

TriCord Mentors Fair Oaks, CA

Oak Hills Church Folsom, CA

Water of Life Community Church Fontana, CA

Arise Church Fremont, CA

First Assembly of God Fremont, CA

Hope Community Church Fremont, CA

California Family Council Fresno, CA

Evangel Home, Inc. Fresno, CA

Northpark Community Church Fresno, CA

Northpointe Community Church Fresno, CA

First Baptist Church dba Wilshire Avenue Community Church Fullerton, CA

First Evangelical Free Church of Fullerton Fullerton, CA

New Horizon Christian Community Church Gardena, CA

222 Ministries USA Glendale, CA

United Community Church Glendale, CA

Church of the Brethren of Glendora California Glendora, CA

Foothill Church Glendora, CA

Lion of Judah Ministries Goleta, CA

Hillcrest Christian School Granada Hills, CA

Twin Cities Church Grass Valley, CA

Comunidad Misionera Cristiana Hacienda Heights, CA

Oasis of Hollywood Hollywood, CA

Hume Lake Christian Camps Hume, CA

Ministry Business Services, Inc. Huntington Beach, CA

Refuge Calvary Chapel Huntington Beach, CA

Advent Christian Conference Of Southern California Idyllwild, CA

Southwest Church Indian Wells, CA Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

Las Palmas Community Church Indio, CA

The Church of Pentecost USA, Inc. Inglewood, CA

Household of Faith Church Irvine, CA

New Life Jackson, CA

Green Hills Baptist Church La Habra, CA

Heights Christian Schools La Habra Heights, CA

Del Cerro Baptist Church La Mesa, CA

Crossline Community Church Laguna Hills, CA

Lambs Fellowship Lake Elsinore, CA

Compassion Ventures, Inc Lake Forest, CA

Arbor Road Church Lakewood, CA

Church Assistance Ministry Lancaster, CA

Desert Vineyard Church Lancaster, CA

Lancaster Baptist Church Lancaster, CA

First Street Community Church Lincoln, CA

Vine Life Ministries, Inc., dba The Salt Mine Lincoln, CA

Celebration Christian Center Livermore, CA

Cornerstone Fellowship Livermore, CA

Shepherd's Gate Livermore, CA

Christian Mentors Network, Inc. Long Beach, CA

Long Beach Rescue Mission Long Beach, CA

Renewed Life Church Long Beach, CA

Eagle Rock Baptist Church Los Angeles, CA

Full Armor Outreach Los Angeles, CA

Iglesia Templo De Poder Wesleyan Churches Los Angeles, CA

Japanese Evangelical Missionary Society Los Angeles, CA

Kardia United Methodist Church Los Angeles, CA

Los Angeles Mission Los Angeles, CA

Union Rescue Mission Los Angeles, CA

Venice Free Methodist Church Los Angeles, CA Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

World Impact Los Angeles, CA

Calvary Community Church Manteca, CA

God's Helping Hand Ministries Menifee, CA

Celebration Radio Merced, CA

Reverence Bible Church Mission Viejo, CA

Agape Children's Ministry Modesto, CA

Sunrise Christian Fellowship Modesto, CA

Calvary Chapel of Moreno Valley Moreno Valley, CA

Koinonia Evangelistic Center Moreno Valley, CA

Regular Baptist Conference of Southern California Moreno Valley, CA

Conservative Baptist Association of Northern California Morgan Hill, CA

Mount Hermon Association, Inc. Mount Hermon, CA

Saint Andrews Presbyterian Church Newport Beach, CA

Norco Christian Church Norco, CA

Feeding God's Children Fellowship North Highlands, CA

Open Arms Pregnancy Clinic Northridge, CA

River Oak Grace Community Church Oakdale, CA

Sugar Pine Christian Camps Oakhurst, CA

Park Boulevard Presbyterian Church Oakland, CA

Alliance Redwoods Conference Grounds Occidental, CA

Calvary Chapel of Oceanside Oceanside, CA

Seekers International Foundation Oceanside, CA

Pastors Discipleship Network Oxnard, CA

Rescue Mission Alliance Oxnard, CA

Antelope Valley Foursquare Church Palmdale, CA

China Ministries International Pasadena, CA

Lake Avenue Congregational Church Pasadena, CA

Move a Child Higher, Inc. Pasadena, CA

Chinese Christian Mission Petaluma, CA

First Baptist Church of Pomona dba Purpose Church Pomona, CA Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

Mount Sinai Church of God in Christ Pomona, CA

New Life Community Church Pomona, CA

Shepherd Church Porter Rance, CA

Westfield Christian Church Porterville, CA

First Christian Church of Ramona Ramona, CA

India Gospel Outreach Rancho Cucamonga, CA

Transworld Vision Rancho Cucamonga, CA

High Point Assembly of God Red Bluff, CA

Bethel Church Redding, CA

Iris Global Redding, CA

Mastermedia International, Inc. Redlands, CA

Mennonite Brethren Homes, Inc. Reedley, CA

Redeemer's Church Reedley, CA

Lifespring Church Riverside, CA

Magnolia Church Riverside, CA

Teen Challenge of Southern California Riverside, CA

The GO Fund Riverside, CA

Educational Media Foundation Rocklin, CA

Mosaic Christian Church Rocklin, CA

William Jessup University Rocklin, CA

North American Baptists, Inc. Roseville, CA

Valley Springs Presbyterian Church Roseville, CA

Southpoint Christian Center Sacramento, CA

The Orchard Sacramento, CA

Medical Ambassadors International Salida, CA

Grace Community Church Salinas, CA

The Rock Church and World Outreach Center San Bernardino, CA

Christian Leadership Alliance San Clemente, CA

Foundation For His Ministry San Clemente, CA

Centro Familiar Cristiano San Diego, CA Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

City of Refuge Church San Diego, CA

Community Bible Church San Diego, CA

Maranatha Chapel San Diego, CA

Mission Valley Christian Fellowship dba Grace Christian Schools San Diego, CA

Point Loma Nazarene University San Diego, CA

San Diego Rescue Mission San Diego, CA

San Diego Rock Church San Diego, CA

Christ's Church of the Valley San Dimas, CA

Life Pacific College San Dimas, CA

West Portal Lutheran Church and School San Francisco, CA

412 Church San Jacinto, CA

Christian Management Association San Jose, CA

Cityteam Ministries San Jose, CA

Harvest Evangelism San Jose, CA

Maranatha Christian Center San Jose, CA

New Generations San Jose, CA

Transform Our World San Jose, CA

Victory Outreach San Jose San Jose, CA

Lake Church San Marcos, CA

Church of the Valley San Martin, CA

Samaritan Way Ministries San Pablo, CA

San Ramon Presbyterian Church San Ramon, CA

Greenville Country Church Santa Ana, CA

SoCal Network Assemblies of God Santa Ana, CA

Aurora Communications International, Inc. Santa Barbara, CA

First Presbyterian Church of Santa Barbara Santa Barbara, CA

Santa Barbara Rescue Mission Santa Barbara, CA

Grace Baptist Church of Newhall Santa Clarita, CA

The Master's University & Seminary Santa Clarita, CA

Santa Cruz Bible Church Santa Cruz, CA Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

Grave Church Santa Maria, CA

Santa Monica Nazarene Santa Monica, CA

Stony Point Christian Fellowship Santa Rosa, CA

Saratoga Federated Church Saratoga, CA

Kids for the Kingdom Sebastopol, CA

Mt. Gilead Bible Camp & Conference Center Sebastopol, CA

The Journey Church Sonora, CA

Calvary Chapel of South Lake Tahoe South Lake Tahoe, CA

LifeSong Ministries, Inc. Stockton, CA

Grace Community Church of the Valley Sun Valley, CA

Congregatiional Community Church Sunnyvale, CA

Christian Valley Church Susanville, CA

Global Recordings Network USA Temecula, CA

Reliance Church Temecula, CA

Sunridge Community Church Temecula, CA

Asian Internet Bible Institute International dba Cybermissions Torrance, CA

Lighthouse Community Church Torrance, CA

Missionary Gospel Fellowship Turlock, CA

Turlock Pregnancy and Health Center Turlock, CA

Empowering Lives International Upland, CA

Upland Manor Senior Christian Living Upland, CA

The Father's House Vacaville, CA

Grace to You Valencia, CA

Higher Vision Church Valencia, CA

First Baptist Church of Vallejo Vallejo, CA

Ventura Missionary Church Ventura, CA

Discipleship Journeys with Jesus Vista, CA

North Coast Church Vista, CA

Community Baptist Church Waterford, CA

Faith Inter-Community Church Whittier, CA Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

Morning Star Christian Chapel Whittier, CA

Spirit Wind Creations Winchester, CA

First Baptist Church of Windsor Windsor, CA Colorado Branaugh Law Offices, P.C. Arvada, CO

TransformAsia Aurora, CO

The Vail Church Avon, CO

Camp IdRaHaJe Bailey, CO

Calvary Bible Evangelical Free Church Boulder, CO

Centers for Christian Study International Boulder, CO

United Brethren Community Fellowship Mission Burlington, CO

Evangelical Free Church of Canon City Canon City, CO

New Horizons Ministries Inc Canon City, CO

The Vineyard Canon City, CO

Faith Lutheran Church Castle Rock, CO

Bethany Evangelical Free Church Centennial, CO

Colorado Christian Services Centennial, CO

Encounter Church Centennial, CO

Bethesda Associates Colorado Springs, CO

Bethesda Foundation Colorado Springs, CO

Bethesda Ministries Colorado Springs, CO

Bill Anderson Leadership Consulting, Inc. Colorado Springs, CO

Capin Crouse, LLP Colorado Springs, CO

Church For All Nations Colorado Springs, CO

Community Bible Study Colorado Springs, CO

Development Associates International Colorado Springs, CO

EMIT USA, Inc. Colorado Springs, CO

Engineering Ministries International Colorado Springs, CO

Entrust Colorado Springs, CO

European Christian Mission International Colorado Springs, CO Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

Every Home for Christ Colorado Springs, CO

Focus on the Family Colorado Springs, CO

Global Action Colorado Springs, CO

Hope and Home Colorado Springs, CO

International Students, Inc. Colorado Springs, CO

Living Hope Church Colorado Springs, CO

Living Hope Church of Colorado Springs Colorado Springs, CO

National Day of Prayer Task Force Colorado Springs, CO

OC International Colorado Springs, CO

One Challenge International, Inc. Colorado Springs, CO

Paraclete Mission Group Colorado Springs, CO

Radiant Church Colorado Springs, CO

Reach Beyond Colorado Springs, CO

Reach One Touch One Ministries Colorado Springs, CO

Rocky Mountain Calvary Chapel, Inc. Colorado Springs, CO

The Alliance Development Fund, Inc. Colorado Springs, CO

The Christian and Missionary Alliance Colorado Springs, CO

The Navigators Colorado Springs, CO

The Orchard Foundation Colorado Springs, CO

University Assembly Colorado Springs, CO

Vineyard Colorado Springs, CO

World Radio Missionary Fellowship, Inc. Colorado Springs, CO

Young Life Colorado Springs, CO

Youth With A Mission Strategic Frontiers Colorado Springs, CO

Christian Discipleship Center Cortez, CO

Grace Community Church of Crawford Crawford, CO

Alternatives Pregnancy Center Inc Denver, CO

Association for Christian Conferences, Teaching, and Service Denver, CO

Denver Rescue Mission Denver, CO

Denver Seminary Denver, CO Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

FORGE Denver, CO

FORGE Kingdom Building Ministries Denver, CO

Generations City Church Denver, CO

Transforming Creatives Denver, CO

Women's Resource Center of the Rockies Dillon, CO

Women's Resource Center of the Rockies Dillon, CO

Golden Bell Camp and Conference Center Divide, CO

Solid Rock Camp and Retreat Center Divide, CO

Elbert Christian Church Elbert, CO

Cherry Creek Presbyterian Church Englewood, CO

Christian Military Fellowship Englewood, CO

WorldVenture Englewood, CO

Youth for Christ USA Englewood, CO

Rocky Mountain Evangelical Free Church of Estes Park Estes Park, CO

Colorado Life Church Evergreen, CO

Alpha Center Fort Collins, CO

English Language Institute China Fort Collins, CO

First Presbyterian Church Fort Collins, CO

Group Cares Fort Collins, CO

Outpost Calvary Chapel Fort Lupton, CO

Our Lady of Loreto Fox Field, CO

Monument View Bible Church Fruita, CO

Youth United Church Camps, Inc. Glean Heaven, CO

Healing Waters International Golden, CO

Healing Waters International Golden, CO

Calvary Baptist Church Greeley, CO

Frontier Labourers for Christ Highlands Ranch, CO

First Church of the Nazarene La Junta, CO

Bear Valley Church Lakewood, CO

Centennial Covenant Church Littleton, CO Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

China Partner Littleton, CO

Christian World Outreach Littleton, CO

Foothills Bible Church Littleton, CO

Front Range Christian School Littleton, CO

Mission Hills Baptist Church Littleton, CO

OMF International Littleton, CO

Crossroads Covenant Church Loveland, CO

Revive Christian Church Loveland, CO

Summit Ministries, Inc. Manitou Springs, CO

Children's HopeChest Palmer Lake, CO

Messenger International Palmer Lake, CO

Missionary Internship, Inc. Palmer Lake, CO

Family Worship Center Pueblo, CO

The Colorado District of the Church of the Nazarene Thornton, CO Connecticut Bridgeport Rescue Mission Bridgeport, CT

John Murator Ministries, Inc. Bristol, CT

Fellowship of Christians in Universities and Schools New Canaan, CT

Faith Living Church Southington, CT

Grace Evangelical Free Church Stamford, CT

Stamford Baptist Church Stamford, CT

Stratford Baptist Church Stratford, CT Washington, D.C. Capitol Hill Baptist Church Washington, DC

Church of the Advent Washington, DC

Concerned Women for America Washington, DC

Council for Christian Colleges & Universities Washington, DC

Family Research Council Washington, DC

Grace Presbyterian Church Washington, DC

Lowell School Washington, DC Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

National Catholic Development Conference Washington, DC

National Religious Broadcasters Washington, DC

Smyrna Ministries International Washington, DC

Southeast Ministry Washington, DC Delaware Delmarva Christian Schools Georgetown, DE

Calvary Wesleyan Church Harrington, DE

New Life Christian Fellowship Wilmington, DE

Sunday Breakfast Mission Wilmington, DE Florida Fellowship Church Alachua, FL

First Baptist Church of Alachua Alachua, FL

Z Ministries, Inc. dba Z88.3 Altamonte Springs, FL

Avon Park Camp Association Avon Park, FL

Church Of All Nations Boca Raton, FL

Cross Catholic Outreach Boca Raton, FL

Spanish River Presbyterian Church Boca Raton, FL

Anchor Christian Church Bonita Springs, FL

Faith Farm Ministries Boynton Beach, FL

Aurora Ministries, Inc. Bradenton, FL

Crossing Cultures International Brandon, FL

Emmaus Baptist College, Inc. Brandon, FL

First Baptist Church of Brandon Brandon, FL

Jericho Road Ministries, Inc. Brooksville, FL

The Rock Tabernacle of Praise & Worship Brooksville, FL

The First Christian Church of Cape Coral Cape Coral, FL

Christian Help Foundation Inc. Casselberry, FL

Covered Bridge Ministries, Inc. Casselberry, FL

Man in the Mirror, Inc. Casselberry, FL

Countryside Christian Church Clearwater, FL Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

Emmanuel Community Church Clearwater, FL

Family Christian Center Clermont, FL

First Baptist of Davenport Davenport, FL

Sheridan House Family Ministries Davie, FL

South Florida Church of Christ Davie, FL

Bethel Ministries, Inc. Daytona Beach, FL

Kairos Prison Ministry International DeBary, FL

Jesus People Proclaim International Church Deerfield Beach, FL

First Assembly of God DeFuniak Springs, FL

Metro Life Church Doral, FL

First United Methodist Church of Dunedin Dunedin, FL

Grand View Church Dunnellon, FL

First United Methodist Church Eustis, FL

Calvary Chapel of Fort Lauderdale Fort Lauderdale, FL

D. James Kennedy Ministries Fort Lauderdale, FL

Fort Lauderdale Rescue Tabernacle Fort Lauderdale, FL

HOPE South Florida Fort Lauderdale, FL

Love A Child, Inc. Fort Myers, FL

New Salem Baptist Church Fort Myers, FL

Geneva Church of God Geneva, FL

Glenwood Presbyterian Church Glenwood, FL

Landmark Baptist Church, Inc. Haines City, FL

Hernando Church of the Nazarene Hernando, FL

Fellowship Church High Springs High Springs, FL

Hollywood Faith Christian Church Hollywood, FL

Arlington United Methodist Church Jacksonville, FL

Bethel Baptist Church Jacksonville, FL

Bethel Institutional Baptist Church Jacksonville, FL

Cedar Bay Baptist Church Jacksonville, FL

Celebration Church of Jacksonville Jacksonville, FL Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

First Baptist Church of Jacksonville Jacksonville, FL

First Baptist Church of Jacksonville, Inc. Jacksonville, FL

First Coast Women's Services Jacksonville, FL

Go To Nations Jacksonville, FL

Grace International Church Jacksonville, FL

Jessie Ball duPont Fund Jacksonville, FL

Old Plank Road Baptist Church Jacksonville, FL

Christian Life Missions Lake Mary, FL

Lake Aurora Christian Assembly Lake Wales, FL

Palm Missionary Ministries, Inc. Lake Wales, FL

A Woman's Choice Lakeland, FL

Florida Annual Conference of The United Methodist Church Lakeland, FL

Peninsular Florida District Council of the Assemblies of God, Inc. Lakeland, FL

Metro Life Church Florida, Inc. Largo, FL

New Life Solutions, Inc. Largo, FL

Reciprocal Ministries International, Inc. Lehigh Acres, FL

First Baptist Church of Longwood Longwood, FL

Grace Family Church Lutz, FL

ASON International, Inc. Melbourne, FL

Brevard Rescue Mission, Inc. Melbourne, FL

Bridges for Peace USA Melbourne, FL

Central Life Church Melbourne, FL

Christian Care Ministry, Inc. Melbourne, FL

People of Destiny Christian Fellowship Melbourne, FL

Calvary Chapel of Merritt Island Merritt Island, FL

Alfalit International, Inc. Miami, FL

Christ Fellowship Miami Miami, FL

Grace International, Inc. Miami, FL

Greater Miami Youth for Christ Miami, FL

Old Cutler Presbyterian Church Miami, FL Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

Words of Life Fellowship Church Miami, FL

Cosmopolitan Baptist Church Miami Gardens, FL

Pregnancy Resource Center, Inc. Milton, FL

First Baptist Church of Naples Naples, FL

Living Word Family Church Naples, FL

Naples First Church of the Nazarene Naples, FL

Saint Matthews House Naples, FL

St. Matthew's House Naples, FL

First Baptist Church New Port Richey, FL

ECHO, Inc. North Fort Myers, FL

First Baptist Church Of Ocala Ocala, FL

Habitat for Humanity of Marion County, Inc. Ocala, FL

The Rock Family Church Ocala, FL

The Refuge Ranch, Inc. Okeechobee, FL

Dream Mentors International Orange Park, FL

Association for Biblical Higher Education Orlando, FL

Batts Morrison Wales & Lee Orlando, FL

Calvary Chapel of South Orlando Orlando, FL

Cru Orlando, FL

Discovery Church, Inc. Orlando, FL

Distant Shores Media Orlando, FL

First Baptist Church of Orlando Orlando, FL

First Baptist Orlando Orlando, FL

First Baptist Orlando Orlando, FL

First Presbyterian Church of Orlando Orlando, FL

Genesis Church Orlando, FL

Heart of the City Foundation Orlando, FL

Missionary Ventures International, Inc. Orlando, FL

New Beginnings Healing Center, Inc. Orlando, FL

Pioneers Orlando, FL Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

Reliant Mission Orlando, FL

Saint Luke's United Methodist Church Orlando, FL

Thrive Orlando Women's Healthcare Orlando, FL

Wycliffe Associates Orlando, FL

Wycliffe Bible Translators Orlando, FL

The Master's Academy Oviedo, FL

Christ Fellowship Palm Beach Gardens, FL

MINTS International Seminary Palmetto Bay, FL

Covenant Presbyterian Church Panama City, FL

Oasis Worship Center Panama City Beach, FL

First Christian Church Pensacola, FL

Globe International Ministries, Inc. Pensacola, FL

First Baptist Church of Plant City Plant City, FL

Cross International Pompano Beach, FL

OneHope, Inc. Pompano Beach, FL

Brevard Baptist Association Rockledge, FL

Grace Fellowship of Brevard, Inc. Rockledge, FL

Vida Familiar Church Saint Cloud, FL

Ethnos360 Sanford, FL

New Hope Community Outreach Church Sanford, FL

Faith Life Church Sarasota, FL

Sarasota Alliance Church Sarasota, FL

Tabernacle Church Sarasota, FL

Global Commission Church Seminole, FL

Shalimar United Methodist Church Shalimar, FL

First United Methodist Church of Spring Hill Spring Hill, FL

Equipping Leaders International St. Augustine, FL

Saint Johns Academy St. Augustine, FL

Worldwide Proclamation, Inc. St. Augustine, FL

Grace Lutheran Church of St. Cloud St. Cloud, FL Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

Faith Community Church St. Johns, FL

Revive Church Stuart, FL

Village View Community Church Summerfield, FL

Sun City Center United Methodist Church Sun City Center, FL

City Church Tallahassee Tallahassee, FL

First Baptist Church of Tampa Tampa, FL

Hyde Park United Methodist Church Tampa, FL

Generations Christian Church Trinity, FL

Epic Missions, Inc. Vero Beach, FL

First Baptist Church of West Palm Beach West Palm Beach, FL

Urban Youth Impact West Palm Beach, FL

Women in the Window International West Palm Beach, FL

Beulah Baptist Church Winter Garden, FL

First Baptist Church of Winter Garden Winter Garden, FL

Global Teams International Winter Springs, FL Georgia Northwest Christian Church Acworth, GA

Summit Baptist Church Acworth, GA

World Bridge Ministries Acworth, GA

Emerging Leaders, Inc. Alpharetta, GA

Mully Children's Family USA Alpharetta, GA

North American Mission Board Alpharetta, GA

North Point Ministries, Inc. Alpharetta, GA

Ravi Zacharias International Ministries, Inc. Alpharetta, GA

The North American Mission Board of the SBC Inc. Alpharetta, GA

Atlanta Mission Atlanta, GA

Blackaby Ministries International Atlanta, GA

Christ Church Presbyterian Atlanta, GA

Global Missions Project, Inc. Atlanta, GA

Intown Community School Atlanta, GA Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

Leading The Way with Dr. Michael Youssef Atlanta, GA

Missio International Atlanta, GA

Missio Nexus Atlanta, GA

Mission: Hope Atlanta, GA

North Avenue Presbyterian Church Atlanta, GA

Passion City Church Atlanta, GA

Sixty Feet Atlanta, GA

Tenth Street Underwood Memorial United Methodist Church Atlanta, GA

The Grace Trust, Inc. Atlanta, GA

Touching Lives, Inc. Atlanta, GA

Friends With Jesus, Inc. Bainbridge, GA

Freedom's Light Church of God Ball Ground, GA

Promise686, Inc. Berkeley Lake, GA

First Baptist Church of Blackshear Blackshear, GA

Rick Bonfim Ministries Bogart, GA

Calvary Chapel of Gwinnette Buford, GA

Faith Worship Center Calhoun, GA

Caspar McCloud Ministries Canton, GA

First Christian Church Carrollton, GA

International Leadership Institute Carrollton, GA

Crosspoint City Cartersville, GA

Liberty Square Church of God Cartersville, GA

Living Free Ministries Chattanooga, GA

Truett McConnell University Cleveland, GA

World Changers Church International College Park, GA

Teen Challenge Southeast Columbus, GA

Wynnbrook Baptist Church Columbus, GA

First Baptist Church of Conyers Conyers, GA

Whispering Hope Women's Resource and Pregnancy Center Cumming, GA

Hebron Baptist Church Dacula, GA Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

Shepherd's Refuge dba Selah Ministries, Inc. Dahlonega, GA

Liberty Church Danielsville, GA

Dawson First Assemgly of God Dawson, GA

Briarlake Baptist Church Decatur, GA

Interface Ministries, Inc. Decatur, GA

Kings Way Baptist Church Douglasville, GA

Pregnancy Resource Center Medical of Douglas County Douglasville, GA

Georgia Baptist Mission Board Duluth, GA

Living on the Edge with Chip Ingram Duluth, GA

Worldwide Discipleship Association, Inc. Fayetteville, GA

Free Chapel Gainesville, GA

First Assembly of God Griffin, GA

Church of Christ Jasper, GA

Italy for Christ Kennesaw, GA

RiverStone Church Kennesaw, GA

Teach One to Lead One Kennesaw, GA

First Methodist Church Lawrenceville, GA

Mission to the World Lawrenceville, GA

New Life Praise Center Lawrenceville, GA

PCA Retirement & Benefits Lawrenceville, GA

World Thrust International Lawrenceville, GA

Ambassadors for Christ International, Ltd. Lilburn, GA

College of Prayer International Lilburn, GA

Fairfield Baptist Church Lithonia, GA

American Anglican Council Loganville, GA

Source of Light Ministries International, Inc. Madison, GA

First United Methodist Church of Marietta Marietta, GA

Johnson Ferry Baptist Church Marietta, GA

North River Church of Christ, Inc. Marietta, GA

First Baptist Church of McCaysville McCaysville, GA Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

Kingdom Dominion World Ministries McDonough, GA

Salem Baptist Church McDonough, GA

Southside Baptist Network McDonough, GA

Wesley Chapel United Methodist Church McDonough, GA

Monroe Presbyterian Church Monroe, GA

Newsong Church Monroe, GA

Luthern Church Morganton, GA

Rock Springs Baptist Church Morrow, GA

CrossPoint Community Church Newnan, GA

The Gilead Institute of America Norcross, GA

Culum Family Ministries, Inc. Peachtree Corners, GA

Haggai International Peachtree Corners, GA

One Heart Church Peachtree Corners, GA

Mars Hill Community Church Powder Springs, GA

Woodstation United Methodist Church Ringgold, GA

Christ Fellowship Church Roswell, GA

Roswell Community Church Roswell, GA

She Is Safe Roswell, GA

Community Bible Church of Savannah Savannah, GA

Compassion Christian Church Savannah, GA

Calvary Praise Center Snellville, GA

Extreme Response International Snellville, GA

The Greater Works Networks Stonecrest, GA

First Alliance Church Toccoa, GA

Bible Training Centre for Pastors Tucker, GA

AlongSide Asia Tyrone, GA Hawaii Kaimuki Church Hawaii, HI

Kamari Christian Church Hawaii, HI

Thy Word Ministries Hilo, HI Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

Ohana Baptist Church Honolulu, HI

Pacific Rim Christian University Honolulu, HI

YWAM Ships Kailua Kona, HI

Kona Coast Assembly Of God Kailua-Kona, HI

Kapaa Foursquare Church Kapaa, HI Iowa Stonebrook Community Church Ames, IA

Trinity Bible Church of Cedar Falls Cedar Falls, IA

International Messengers Clear Lake, IA

Grace Evangelical Free Church Davenport, IA

Harvest Bible Chapel of the Quad Cities Davenport, IA

Central Region Open Bible Churches Des Moines, IA

Hope Ministries Des Moines, IA

Open Bible Churches Des Moines, IA

Emmaus Bible College Dubuque, IA

Lifeline Church Dunlap, IA

Cedar Springs Camp and Retreat Floyd, IA

Iowa District West Fort Dodge, IA

Iowa District West of The Lutheran Church—Missouri Synod Fort Dodge, IA

Faith Family Church Harlan, IA

Living Water United Methodist Church Marion, IA

Center Street Baptist Church Marshalltown, IA

First Presbyterian Church Marshalltown, IA

Ingham Okoboji Lutheran Bible Camp Milford, IA

Regional Synod of the Heartland Orange City, IA

First Presbyterian Church Ottumwa, IA

Northgate Church Ottumwa, IA

Hope Haven, Inc. Rock Valley, IA

Crosswinds Church Spirit Lake, IA

Ashworth Road Baptist Church West Des Moines, IA Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

Idaho Christ Country Cowboy Church Blackfoot, ID

Boise Rescue Mission Boise, ID

Freedom Encounters Ministries Boise, ID

Canyon Hill Church of the Nazarene Caldwell, ID

Christ Community Church Idaho Falls, ID

Idaho Falls Rescue Mission - Ruth House Idaho Falls, ID

Palouse Care Network, Inc Moscow, ID

Camp One Way, Inc. Mt. Auburn, ID

Christian Apologetics & Research Ministries Nampa, ID

Crossroads Church Nampa, ID

Global Catalytic Ministries, Inc. Nampa, ID

Mission Aviation Fellowship Nampa, ID

The Rock of the Christian and Missionary Alliance Nampa, ID

Real Life Ministries Post Falls, ID

Sandpoint Christian Center Sandpoint, ID Illinois Converge Worldwide Arlington Heights, IL

Crossroads Community Church Aurora, IL

River of Life Church Aurora, IL

Saint Paul Lutheran Church and School Aurora, IL

Wayside Cross Ministries Aurora, IL

Village Church of Barrington Barrington, IL

Bartlet Village Church Bartlet, IL

The First Baptist Church Big Rock, IL

Evangelical Church Alliance Bradley, IL

Evangelical Training Association Calumet City, IL

Calvary Campus Church Carbondale, IL

Illinois Bible Institute, Inc. Carlinville, IL

Pioneer Clubs Carol Stream, IL Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

The Evangelical Alliance Mission Carol Stream, IL

The Evangelical Alliance Mission (T.E.A.M.) Carol Stream, IL

Testament of Love Church Carpentersville, IL

Circle Urban Ministries Chicago, IL

Evangelical Covenant Church Chicago, IL

Inner City Impact Chicago, IL

Pui Tak Center Chicago, IL

Sunshine Gospel Ministries Chicago, IL

The City Light International Assembly Chicago, IL

The Moody Bible Institute of Chicago Chicago, IL

University Bible Fellowship Chicago, IL

Christian Church of Clarendon Hills Clarendon Hills, IL

Elim Christian Services Crestwood, IL

United Methodist Women Crestwood, IL

Bible League International Crete, IL

Downers Grove Community Church Downers Grove, IL

Fox Valley Church Dundee, IL

East Peoria Church Of Christ East Peoria, IL

Harvest Bible Chapel Elgin, IL

One Collective Elgin, IL

Cityview Community Church Elmhurst, IL

Manitoqua Ministries Frankfort, IL

Chapelstreet Church Geneva, IL

New Beginnings Christian Fellowship Gibson City, IL

Glen Ellyn Bible Church Glen Ellyn, IL iTEE Global Glen Ellyn, IL

Calvery Baptist Church Granite City, IL

Mosaic Pregnancy & Health Centers Granite City, IL

Lifesong for Orphans Gridley, IL

CrossRoads Community Church Chicagoland Hicago, IL Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

Fellowship Housing Hoffman Estates, IL

Lincoln Avenue Baptist Church Jacksonville, IL

Kempton Church of the Nazarene Kempton, IL

Grace Lutheran Church of Knoxville Knoxville, IL

Life in Messiah International Lansing, IL

Thrive Church Lockport, IL

Hope Fellowship Church Lombard, IL

Manteno Church of the Nazarene Manteno, IL

Believers Church Matteson, IL

Minooka Bible Church Minooka, IL

New Life Fellowship Moline, IL

Quad Cities Pregnancy Resources Moline, IL

Momence First Church of the Nazarene Momence, IL

Apostolic Christian Counseling and Family Services Morton, IL

Evangelical Free Church of Mt. Morris Mount Morris, IL

Highpoint Church Naperville, IL

Zastrow & Co., Ltd. Oak Brook, IL

Stronghold Camp & Retreat Center Oregon, IL

Leadership Resources Palos Heights, IL

Bethel Romanian Baptist Church Park Ridge, IL

Converge MidAmerica Park Ridge, IL

Northwestern Illinois District Church of the Nazarene Pekin, IL

Peoria Rescue Ministries Peoria, IL

First Love International Ministries Rockford, IL

Heartland Community Church of Rockford Rockford, IL

Kids Around the World Rockford, IL

Maywood Evangelical Free Church Rockford, IL

Rockford Rescue Mission Ministries Rockford, IL

Shelter Care Ministries Rockford, IL

Zion Financial Services, Ltd. Rockford, IL Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

Chinese Baptist Church of Northwest Suburbs Rolling Meadows, IL

Harvest Bible Chapel Rolling Meadows, IL

Abundant Life Church Round Lake, IL

Stewards Ministries Schaumburg, IL

Willow Creek Association South Barrington, IL

Fox Valley Christian Action St. Charles, IL

Love Church, Inc. Swansea, IL

Loving Arms Crisis Pregnancy Center Taylorville, IL

Trinity Evangelical Lutheran Church Tinley Park, IL

CEFA Foundation Warrenville, IL

Bethlehem United Church of Christ Warsaw, IL

Aramaic Bible Translation West Chicago, IL

Wheaton Bible Church West Chicago, IL

Bibles & Literature In French Wheaton, IL

Evangelical Child and Family Agency Wheaton, IL

Integra Wheaton, IL

Koinonia House® National Ministries, Inc. Wheaton, IL

Mission Eurasia Wheaton, IL

Resourcing Christian Education International Wheaton, IL

Russian Leadership Ministries Wheaton, IL

Second Baptist Church of Wheaton Wheaton, IL

Wheaton College Wheaton, IL

Incarnation Ministries Winnetka, IL

Bless the Nations Ministries Inc Witt, IL Indiana Helping Hands Unlimited Albany, IN

Children of Promise, Inc. Anderson, IN

Perkinsville Community Church Anderson, IN

Servant Solutions Church of God Anderson, IN

South Meridian Church of God Anderson, IN Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

Calvary United Methodist Church Brownsburg, IN

Corinth Church Brownsburg, IN

K Squared Carmel, IN

Centerville Church of the Nazarene, Inc. Centerville, IN

Clarity of South Central Indiana Columbus, IN

First Christian Church Columbus, IN

Fair Haven Christ Fellowship Cynthiana, IN

The Bridge Community Church Decatur, IN

Distrito Hispano del Suroeste El Monte, IN

Crossroads Christian Church Evansville, IN

Metro Ministries, INC. Evansville, IN

The Cathedral Evansville, IN

Youth Evangelism Association Evansville, IN

Good Samaritan of Hamilton County, Inc. Fishers, IN

The Wesleyan Church Fishers, IN

Fort Wayne Rescue Mission Ministries, Inc. Fort Wayne, IN

Global Church Connection Fort Wayne, IN

Missionary Church Investment Foundation, Inc. Fort Wayne, IN

The Chapel of Fort Wayne Fort Wayne, IN

Trinity Park United Methodist Church Greenfield, IN

Southeastern Baptist Youth Camp Greensburg, IN

One Mission Society Greenwood, IN

Apostolic Faith Tabernacle Griffith, IN

The Hamilton Life Center Hamilton, IN

Emmanuel Baptist Church Hebron, IN

Every Child Ministries Hebron, IN

Christian Church Foundation Indiananpolis, IN

Christian Missionary Fellowship, Inc. Indianapolis, IN

Church at the Crossing Indianapolis, IN

First Church of the Nazarene Indianapolis, IN Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

Free Methodist Church USA Indianapolis, IN

Hope Community Christian Reformed Church Indianapolis, IN

Near East Area Renewal Indianapolis, IN

Peace, Blessings & Joy Ministries Fellowship Indianapolis, IN

Saint John Missionary Baptist Church Indianapolis, IN

Saint Joseph Institute for the Deaf Indianapolis, IN

Shepherd Community, Inc. Indianapolis, IN

Special Olympics Indiana Indianapolis, IN

Wheeler Mission Ministries Indianapolis, IN

Madison Assembly of God Madison, IN

World Gospel Mission Marion, IN

Good Shepherd Baptist Church Mooresville, IN

Full Strength Network Mount Dora, IN

Christian Service International Ministries Muncie, IN

CSI Ministries Muncie, IN

Christ Community Church of the Nazarene New Albany, IN

Brookville Road Community Church New Palestine, IN

World Missionary Press, Inc. New Paris, IN

International Disaster Emergency Service, Inc. Noblesville, IN

Legacy Bible Church Noblesville, IN

Living Hope Church of Plainfield Plainfield, IN

Crossroads Church Plymouth, IN

First Church of the Nazarene Saint Bernice, IN

SpringHill Camps Seymour, IN

Brethren Retreat at Shipshewana Lake Shipshewana, IN

Shekinah Global Outreach South Bend, IN

Barbour Avenue United Methodist Church Terre Haute, IN

Kids Alive International Valparaiso, IN

Traders Point Christian Church Whitestown, IN

Grace Brethren Investment Foundation Winona Lake, IN Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

Zionsville United Methodist Church Zionsville, IN Kansas Victory House Teen Challenge Brewster, KS

Valleyview Bible Church Cimarron, KS

Franklin Christian Church Franklin, KS

First Assembly of God Garden City, KS

Church of Christ Haven, KS

North Oak Community Church Hays, KS

Kingdom Life Ministries Hesston, KS

Mennonite Brethren Foundation Hillsboro, KS

Hillsboro Mennonite Brethren Church Hillsoro, KS

Zoar Mennonite Brethren Church Inman, KS

Ark Christian Center Kansas City, KS

Shieffeld Family Life Center Kansas City, KS

Sheffield Assembly of God KIansas City, KS

Lamont Wesleyan Church Lamont, KS

Church of the Nazarene Inc. Lenexa, KS

Lenexa Central Church of the Nazarene Lenexa, KS

Manhattan Christian College Manhattan, KS

University Christian Church Manhattan, KS

Westview Community Church Manhattan, KS

Countryside Covenant Church McPherson, KS

Trinity Evangelical Lutheran Church Mission, KS

Koerner Heights Church Newton, KS

Ethiopian Christian Fellowship Church Olathe, KS

Heartland Community Church Olathe, KS

Life Mission Church Olathe, KS

First Love Ministries Church Overland Park, KS

Grace Church of Overland Park Overland Park, KS

Grace Fellowship Church Overland Park, KS Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

Heartland International Ministries Overland Park, KS

Impact Fellowship Overland Park, KS

Integrity Resource Center Overland Park, KS

Legacy Christian Church Overland Park, KS

First Christian Church Phillipsburg, KS

Vie Medical Clinic Pittsburg, KS

Reformed Presbyterian Church Quinter, KS

Youthfront Shawnee Mission, KS

Spring Hill Baptist Church Spring Hill, KS

Thayer Christian Church Thayer, KS

Barnabas Student Ministries Topeka, KS

Fellowship Bible Church Topeka, KS

Fellowship Bible Church of Topeka Topeka, KS

Northland Christian Church Topeka, KS

New Life Church of Ulysses Ulysses, KS

Bethel Life Center Wichita, KS

First Church of the Nazarene Wichita, KS

First Evangelical Free Church Wichita, KS

First Mennonite Brethren Church Wichita, KS

His Helping Hands, Inc. Wichita, KS

Southern District Conference of Mennonite Brethren Churches Wichita, KS Kentucky Living Hope Baptist Church Bowling Green, KY

United Methodist Church Bowling Green, KY

Steve Lucas Ministries Burlington, KY

United Methodist Church Campbellsville, KY

United Methodist Church Cave City, KY

Harvest Home Church Corbin, KY

West Corbin Christian Church Corbin, KY

South Oldham Christian Church Crestwood, KY Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

7 Hills Church Florence, KY

North Benson Baptist Church Frankfort, KY

Answers in Genesis Hebron, KY

Forks of Dix River Baptist Church Lancaster, KY

Landmark New Beginnings Church Lexington, KY

Beth Haven Christian School Louisville, KY

Christ Church United Methodist Louisville, KY

Crossings Ministries Louisville, KY

Kentucky Baptist Convention Louisville, KY

My Daily Armor Ministries Louisville, KY

Okolona Christian Church Louisville, KY

Southeast Christian Church of Jefferson County, Inc. Louisville, KY

Sovereign Grace Churches Louisville, KY

Thomas Jefferson Unitarian Church Louisville, KY

Westport Road Church of Christ Louisville, KY

Locus Church Middlesboro, KY

Olive Hill Church of the Nazarene Olive Hill, KY

Big Bone Baptist Church Union, KY

Asbury Theological Seminary Wilmore, KY

GO InterNational Wilmore, KY

The Francis Asbury Society Wilmore, KY

Church of the Living God Winchester, KY Louisiana Louisiana Baptist Foundation Alexandria, LA

Family of Faith (SBC) Church Baton Rouge, LA

The Life of a Single Mom Baton Rouge, LA

First United Pentecostal Church of De Quincy De Quincy, LA

Living Word Church Houma, LA

Heart of Hope Ministries, Inc. Keithville, LA

Connecting Church of Lafayette Lafayette, LA Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

Church of the King Mandeville, LA

New Orleans Baptist Association New Orleans, LA

Faith Walkers International Ministry Saint Martinville, LA

Broadmoor Baptist Church Shreveport, LA

Servant Ministries, Inc. Tioga, LA Massachusetts Emmanuel Gospel Center Boston, MA

First Central Bible Church Chicopee, MA

South Shore Community Church East Bridgewater, MA

Odres nuevos East Longmeadow, MA

Gordon Conwell Theological Seminary Hamilton, MA

Heritage Biible Chapel Holden, MA

Harvest Mission Family Worship Center Holyoke, MA

Timothy Hill Christian Camp Huntington, MA

Leadership Transformations, Inc. Lexington, MA

Living Word World Outreach Church Norwell, MA

Brewster Baptist Church Orleans, MA

Unity Fellowship Church of Berkshire County Pittsfield, MA

Springfield Rescue Mission Springfield, MA

Nonprofit Capital Management, LLC. Sterling, MA

Antioch New England Waltham, MA

Gordon College Wenham, MA

Cornerstone Church of the Assemblies of God Winchendon, MA

Clearway Clinic Worcester, MA Maryland Saint Marie's Church Annapolis, MD

Catholic Relief Services Baltimore, MD

Executive Lifeline Baltimore, MD

Faith Tabernacle Church Baltimore, MD

Grace Fellowship Church Baltimore, MD Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

Greater Baltimore Center for Pregnancy Concerns Baltimore, MD

Helping Up Mission Baltimore, MD

Peter and John Radio Fellowship, Inc. Baltimore, MD

The First Baptist Church of Dundalk Baltimore, MD

Hope Christian Church Beltsville, MD

Cub Hill Bible Presbyterian Church Carney, MD

Choices Pregnancy Center Easton, MD

Forest Ridge Baptist Church Forest Hill, MD

Mountain View Community Church Frederick, MD

The Mid-Atlantic District of the Christian and Missionary Alliance Frederick, MD

The Table Church Mid-Atlantic Dist. of the Christian & Missionary Alliance Frederick, MD

Church of the Redeemer Gaithersburg, MD

Seneca Creek Community Church Gaithersburg, MD

First Baptist of Glenarden Glenarden, MD

Four States Christian Missions Hagerstown, MD

Logos Church Hanover, MD

Living Vessels Ministers Hyattsville, MD

Sacred Heart Church Laplata, MD

Faith Presbyterian Church LaVale, MD

Transport For Christ Marietta, MD

Ray of Hope Mission Center Port Deposit, MD

Grace Bible Chapel Rising Sun, MD

Derwood Alliance Church Rockville, MD

Rockville Women's Center Rockville, MD

Island Alliance Church Stevensville, MD

WGTS 91.9 Takoma Park, MD

The Peoples Church Temple Hills, MD

MorningStar Family Church Thurmont, MD

Crosswinds Church Westminster, MD

God's Loving World Ministries Westminter, MD Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

Beacon Baptist Church Whitemarsh, MD

New Hope Alliance Church Williamsport, MD Maine Casco Village Church United Church of Christ Casco, ME

Eliot United Methodist Church Eliot, ME

Farmington Conference Center Farmington, ME

Bean's Corner Baptist Church Jay, ME

Child Evangelism Fellowship of Maine Livermore Falls, ME

Eagle Projects International Sangerville, ME

Blueberry Mountain Bible Camp Weld, ME

First Evangelical Free Church Westbrook, ME

First Evangelical Free Church of Maine Westbrook, ME Michigan Church of God Albion, MI

Saint Mary Mystical Rose Catholic Community Armada, MI

Crossroads Care Center Auburn Hills, MI

Berrien Center Bible Church Berrien Center, MI

Life Action Ministries Buchanan, MI

The Michigan Region of the Missionary Church Burton, MI

Calvary Baptist Church Canton, MI

Life Covenant Church Canton, MI

Living Water Caro, MI

Clarkston Community Church Clarkston, MI

New Hope Bible Church of Clarkston Clarkston, MI

World Mission, Inc. Comstock Park, MI

Journey Ministry Davison, MI

Believers Ministries Eagle, MI

SEND International Farmington Hills, MI

Christian Resources International Fowlerville, MI

United Brethren Church Fowlerville, MI Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

Gladwin Free Methodist Church Gladwin, MI

Immanuel Lutheran Church Grand Ledge, MI

Cornerstone University Grand Rapids, MI

Discovery House Publilshers Grand Rapids, MI

Grace Ministries International Grand Rapids, MI

Keys for Kids Ministries Grand Rapids, MI

Life Matters Worldwide Grand Rapids, MI

Our Daily Bread Ministries Grand Rapids, MI

Our Daily Bread Ministries Foundation Grand Rapids, MI

Tent Schools International Grand Rapids, MI

The Potter's House Grand Rapids, MI

Timothy Leadership Training Institute Grand Rapids, MI

West Michigan Youth For Christ Grand Rapids, MI

Words of Hope Grand Rapids, MI

New Hope Church of Haslett Haslett, MI

Eagle Village Hersey, MI

Gull Lake Ministries Hickory Corners, MI

Lakeshore Pregnancy Center, Inc. Holland, MI

Kenya Hope Hudsonville, MI

LeValley UM Church Ionia, MI

Kalamazoo Gospel Mission Kalamazoo, MI

Worldwide Lab Improvement, Inc. Kalamazoo, MI

Kentwood Baptist Church Kentwood, MI

Mission India Kentwood, MI

Lake Ann Baptist Camp Lake Ann, MI

Bethany Pentecost Tabernacle Lake Orion, MI

Bretton Woods Covenant Church Lansing, MI

General Assembly of the Church of God in Michigan Lansing, MI

Great Lakes Christian College Lansing, MI

Upper Peninsula Bible Camp Little Lake, MI Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

Relevant Church Marine City, MI

Northland Community Church McBain, MI

Grace Adventures Mears, MI

Antioch Bible Church Mesick, MI

Midland Evangelical Free Church Midland, MI

Ward Evangelical Presbyterian Church Northville, MI

Little Eden Camp Onekama, MI

Cornerstone Church Owosso Owosso, MI

Owosso First Church of the Nazarene Owosso, MI

Charity Baptist Church Paris, MI

Crossroads Farm Reading, MI

Alongside, Inc. Richland, MI

Youth Haven, Inc. Rives Junction, MI

Blythefileld Hills Bapist Church Rockford, MI

Cran-Hill Ranch Rodney, MI

Providence Orthodox Presbyterian Church Southfield, MI

Sparta Church of the Nazarene Sparta, MI

Spring Arbor University Spring Arbor, MI

Harvest Spring Lake Spring Lake, MI

Christ Gospel Tabernacle St. Clair Shores, MI

St. Louis Church of the Nazarene St. Louis, MI

Grace Christian Church Sterling Heights, MI

Crossroads Community Church Stockbridge, MI

Gilead Baptist Church Taylor, MI

Riverbend Friends Church Tecumseh, MI

Bedford Alliance Church Temperance, MI

First Presbyterian Church Trenton, MI

Southpoint Community Christian Church Trenton, MI

Great Lakes Church Troy, MI

Gospel Missions of India Warren, MI Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

Saint Martin de Porres Catholic Parish Church Warren, MI

Amazing Grace Church Wheeler, MI

Grand Rapids First Church Wyoming, MI Minnesota Alexandria Covenant Church Alexandria, MN

North Heights Lutheran Church of Arden Hills Arden Hills, MN

Lakewood Evangelical Free Church Baxter, MN

Oak Hills Christian College Bemidji, MN

Daystar U.S. Bloomington, MN

Evergreeen Church Bloomington, MN

Discover Church Brooklyn Park, MN

Issachar Community Burnsville, MN

Faithbroook Church Dayton, MN

Duluth Congregational Church Duluth, MN

Eden Prairie Assembly of God Eden Prairie, MN

Wooddale Church Eden Prairie, MN

Assemblies of God Eden Prairie, MN

Saint Peter's Lutheran Church & Early Childhood Center Edina, MN

International Ministerial Fellowship Excelsior, MN

Calvary Chapel of Fergus Falls Fergus Falls, MN

Inspiration Point Christian Camp and Retreat Center Fergus Falls, MN

Creation Moments, Inc. Foley, MN

Grace Evangelical Free Church Fridley, MN

CrossPoint Church Hutchinson, MN

FARMS International, Inc. Knife River, MN

Conservative Congregational Christian Conference Lake Elmo, MN

Rockpoint Church Lake Elmo, MN

Southland City Church Lakeville, MN

Lakes Free Church Lindstrom, MN

Ascend Financial Ministries Maple Grove, MN Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

Youth Investment Foundation Medina, MN

Bethlehem College and Seminary Minneapolis, MN

CBE International (Christians for Biblical Equality) Minneapolis, MN

Christian Investors Financial Minneapolis, MN

Evangelical Free Church of America Minneapolis, MN

FCMM Benefits and Retirement Minneapolis, MN

Medical Strategic Network Minneapolis, MN

Minnesota Adult & Teen Challenge Minneapolis, MN

Training Leaders International Minneapolis, MN

Transform Minnesota: The Evangelical Network Minneapolis, MN

Waite Park Wesleyan Church Minneapolis, MN

World Mission Prayer League Minneapolis, MN

Northern Pines Minnesota, Inc. Minnetonka, MN

Living Hope Church of Mora Mora, MN

Kost Evangelical Free Church North Branch, MN

Emmaus Baptist Church Northfield, MN

Pine Island Assembly of God Pine Island, MN

Trinity Evangelical Free Church Plainview, MN

Arrive Ministries Richfield, MN

Calvary Church Roseville, MN

North Heights Christian Academy Roseville, MN

North Heights Lutheran Church of Roseville Roseville, MN

The Good Samaritan Society of America Saint Paul, MN

Union Gospel Mission Twin Cities Saint Paul, MN

Resonate Community Church Shakopee, MN

River of Life Community Church Shakopee, MN

Freshwater Community Church St Bonifacius, MN

University of Northwestern St. Paul St. Paul, MN

Shine in the World Ministries Waconia, MN

Evangelical Covenant Church Warren, MN Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

Community Basics Inc Willmar, MN

First Covenant Church Willmar, MN

Willmar Evangelical Free Church dba Living Hope Willmar, MN Missouri Vox Dei Community Belton, MO

Hope Congregational Church Berkeley, MO

Harvest Baptist Church of Blue Springs Blue Springs, MO

Heartland Church Blue Springs, MO

Strongpoint Refuge Blue Springs, MO

Service Oriented Aviation Readiness (S.O.A.R.) Bolivar, MO

Open Bible Praise Center Boonville, MO

Ozarks Teen Challenge Branson West, MO

Kingdom Builders Cameron, MO

Cape Church of the Nazarene Cape Girardeau, MO

Meadowcrest Animal Rescue Catawissa, MO

Northern Missouri District Columbia, MO

Clayton Christian Church Deerfield, MO

Open Door Baptist Church Desloge, MO

Life Changing Church Florissant, MO

First Assembly of God Independence, MO

The Baptist Home Ironton, MO

Good News Productions International Joplin, MO

Ozark Christian College Joplin, MO

Watered Gardens Gospel Rescue Mission Joplin, MO

Calvary University Kansas City, MO

Carver Baptist Bible College, Institute & Theological Seminary Kansas City, MO

City Union Mission, Inc. Kansas City, MO

Crossworld Kansas City, MO

Doulos Ministries, Inc. Kansas City, MO

Gospel Missionary Union Kansas City, MO Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

Hope Faith Ministries, Inc. Kansas City, MO

International House of Prayer Kansas CIty Kansas City, MO

Rachel House Pregnancy Resource Centers, Inc. Kansas City, MO

Seniors for Christ Kansas City, MO

UFM International, Inc. Kansas City, MO

Show-Me Christian Youth Home La Monte, MO

The Bridge Community Ministries Leadington, MO

Cross Creek Church Lebanon, MO

The Shepherd's Way Ministries, Inc. Lee's Summit, MO

East Side Church of Christ Lee's Summit, MO

Abundant Life Lees Summit, MO

Alliance for Life, Inc. Lees Summit, MO

Lee's Summit Community Church Lees Summit, MO

Liberty Christian Fellowship Liberty, MO

Liberty Church of Christ Liberty, MO

Pleasant Valley Baptist Church Liberty, MO

Sunrise United Methodist Church O'Fallon, MO

Jesus And Kids Evangelistic Saddle Club Oak Grove, MO

Adult and Teen Challenge USA Ozark, MO

General Baptist Council of Associations, Inc. Poplar Bluff, MO

Destiny Church Saint Louis, MO

Comunidad Cristiana Maranata St. Louis, MO

Crisis Aid International St. Louis, MO

Crosspoint Church St. Louis, MO

Lay Renewal Ministries St. Louis, MO

Mission Data International St. Louis, MO

Saint Louis Family Church St. Louis, MO

The Kirk of the Hills Presbyterian Church St. Louis, MO

Calvary Church St. Peters, MO

Church on the Rock St. Peters, MO Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

First Assembly Church St. Peters, MO

South Evans Christian Church Trenton, MO

Children of Mexico, Inc. Union, MO

Waynesville United Methodist Church Waynesville, MO

United Pentecostal Church International Weldon Spring, MO Mississippi Charleston Church of God Charleston, MS

Palmer Home for Children Columbus, MS

Oasis Medical Center Corinth, MS

Vineyard Church of Greater Jackson Flowood, MS

World Gospel Outreach Hattiesburg, MS

Belhaven University Jackson, MS

Voice of Calvary Ministries Jackson, MS

First Baptist Church of Madison Madison, MS

First Baptist Church of Moss Point Moss Point, MS

Emmanuel Baptist Church Nicholson, MS

First Baptist Church of Richland Richland, MS

REAL Christian Foundation Richland, MS

Network of International Christian Schools Southaven, MS

Women of Hope International Southaven, MS

American Family Association Tupelo, MS

Global Outreach International Tupelo, MS Montana Life Source Church Billings, MT

Montana Rescue Mission Billings, MT

Rocky Mountain District of the Christian and Missionary Alliance Billings, MT

Montana Bible College Bozeman, MT

Pursuit Christian Church Bozeman, MT

Springhill Church Bozeman, MT

Valley Community Church of God Kalispell, MT Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

Church At The Gates Missoula, MT

Camp Bighorn Plains, MT North Carolina Ahoskie Christian Center Ahoskie, NC

Jewish Awareness Ministries Angier, NC

Kennebec Baptist Church Angier, NC

First Assembly of God Asheboro, NC

Neighbors Grove Christian Education Center Asheboro, NC

Helps International Ministries Asheville, NC

White Hill Church Aurora, NC

Epicenter Church Beaufort, NC

Island Road Baptist Church Beaufort, NC

Exodus Church Belmont, NC

Christian Friends of Korea Black Mountain, NC

Mountain View Church Black Mountain, NC

Samaritan's Purse Boone, NC

Missionary Air Group, Inc. Burlington, NC

Colonial Baptist Church Cary, NC

Listen Ministries Cary, NC

Shepherds Theological Seminary Cary, NC

Trans World Radio International Cary, NC

Wisdom for the Heart Cary, NC

Advent Christian General Conference of America Charlotte, NC

Advent Lutheran Church Charlotte, NC

Billy Graham Evangelistic Association Charlotte, NC

Calvary Church of Charlotte Charlotte, NC

Charlotte Rescue Mission Charlotte, NC

Christ the King Lutheran Church Charlotte, NC

Christian Charlotte, NC

Diocese of Charlotte Charlotte, NC Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

Forest Hill Church Charlotte, NC

Messianic Vision Charlotte, NC

Providence Road Church of Christ Charlotte, NC

SIM USA Charlotte, NC

The Messianic vision, Inc Charlotte, NC

United World Mission, Inc. Charlotte, NC

The Church at Clayton Crossings Clayton, NC

Agape Faith Church Clemmons, NC

River Oaks Community Church Clemmons, NC

FIRE International Concord, NC

South Mountain Baptist Camp Connellys Springs, NC

Teen Challenge North Carolina Adolescent Program Conover, NC

Cramerton Free Will Baptist Church Cramerton, NC

Durham Rescue Mission Durham, NC

The Summit Church Durham, NC

Eden Church of God of Prophecy Eden, NC

Destiny Now Fayetteville, NC

All Saints Episcopal Church Gastonia, NC

Freedom Church Gastonia, NC

Gastonia First Assembly of God Gastonia, NC

South Gastonia Church of God Gastonia, NC

Christian Bible Fellowship, Inc. Gibsonville, NC

Goldsboro Worship Center Goldsboro, NC

Feed the Hunger, Inc. Graham, NC

Christ for the Island World, Inc. Greensboro, NC

Freedom House Greensboro, NC

Greensboro Pregnancy Care Center Greensboro, NC

Guilford Baptist Church Greensboro, NC

Strategic Harvest, Inc. Greensboro, NC

Westover Church Greensboro, NC Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

Community Christian Child Development Center Greenville, NC

Greenville Community Christian Church Greenville, NC

King's Gate Church International Hamlet, NC

First Baptist Church of Hendersonville Hendersonville, NC

Foothills House of Hope Ministries Hickory, NC

Romanian Baptist Hickory NC Hickory, NC

Safe Harbor Hickory, NC

New Hope Community Outreach Ministries High Point, NC

Oak View Baptist Church High Point, NC

Resurrection Rabbit, Inc. Hubert, NC

Immanuels Church of Indian Trail Indian Trail, NC

Immanuel Church Indian Trial, NC

First Presbyterian Church Kannapolis, NC

Kannapolis Church of God Kannapolis, NC

North Kannapolis Baptist Church Kannapolis, NC

First Reformed Church Landis, NC

Rock Church Of God Lumberton, NC

Christian Church of God Manchester, NC

Equip International Marion, NC

Revere Rice Cove Community Development Club, Inc. Marshall, NC

Carmel Baptist Church Matthews, NC

Christian Adoption Services Matthews, NC

Missionary Athletes International Matthews, NC

Joy Church Monroe, NC

Plumtree Presbyterian Church Plumtree, NC

Capitol Commission Raleigh, NC

Crossroads Fellowship Church Raleigh, NC

Freedom to Lead International Raleigh, NC

Gateway LifeCare Raleigh, NC

Raleigh Dream Center Raleigh, NC Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

RFA Church Raleigh, NC

Bethel Baptist Church Richlands, NC

Riegelwood Baptist Church Riegelwood, NC

Cornerstone Community Church Rocky Mount, NC

Lake Community Church Salisbury, NC

Hunt Springs Baptist Church Sanford, NC

Jonesboro Heights Baptist Church Sanford, NC

Elizabeth Baptist Church Shelby, NC

Caraway Conference Center Sophia, NC

Unity Baptist Fellowship Sophia, NC

Baptist Children's Homes of North Carolina Thomasville, NC

Memorial United Methodist Church Thomasville, NC

New Grace Baptist Church Thomasville, NC

Faith Harvest Church Wake Forest, NC

Southeastern Baptist Theological Seminary Wake Forest, NC

The Church Initiative, Inc. Wake Forest, NC

JAARS, Inc. Waxhaw, NC

Southbrook Weddington, NC

Long Leaf Baptist Church Wilmington, NC

Port City Community Church Wilmington, NC

Pine Valley Baptist Church Wilmington,, NC

Moravian Church in America Winston Salem, NC

Mount Tabor United Methodist Church Winston Salem, NC

Redeemer Presbyterian Church Winston-Salem, NC

Winston-Salem Rescue Mission Winston-Salem, NC North Dakota STEER, Inc. Bismarck, ND

Grace Covenant Church Fargo, ND

Metropolitan Baptist Church Fargo, ND

First Baptist Church Wishek, ND Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

Nebraska Thanksgiving Lutheran Church Bellevue, NE

Victory Christian Fellowship Columbus, NE

Grace Mission, Inc. Henderson, NE

Southwood Lutheran Church Lincoln, NE

Adat Hatikvat Tzion Messianic Congregation Omaha, NE

Christ For the City International Omaha, NE

MidAmerica District of the Christian and Missionary Alliance Omaha, NE

Open Door Mission of Omaha Omaha, NE

Westside Church Omaha, NE

Saint Paul Lutheran Church Osceola, NE

Evangelical Free Church Stromsburg, NE New Hampshire Christian Camps and Conferences, Inc. Alton, NH

Alton Bay Christian Conference Center Alton Bay, NH

Sentinel Ministries Center Tuftonboro, NH

New Hampshire Charitable Foundation Concord, NH

Gorham Congregational Church, United Church of Christ Gorham, NH

The Gorham Congregational Church Gorham, NH

First Baptist Church of Hampton Falls Hampton Falls, NH

Community Chapel Church of the Nazarene Nashua, NH

The First Church of the Nazarene of Nashua, NH Nashua, NH

Middle Street Baptist Church Portsmouth, NH

Temple Israel Portsmouth Portsmouth, NH

Metanoia Ministries Washington, NH New Jersey The Friends of Israel Gospel Ministry, Inc. Bellmawr, NJ

Fountain of Life Center Burlington, NJ

Grace and Peace Chapel Burlington, NJ

First Assembly of God Cape May, NJ Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

Emmanuel Church Egg Harbor City, NJ

Rally for the Nation Franklinville, NJ

Harvey Cedars Bible Conference Harvey Cedars, NJ

Calvary Lighthouse Lakewood, NJ

Fellowship Deaconry Ministries Liberty Corner, NJ

First Choice Women's Resource Centers Morristown, NJ

Market Street Mission Morristown, NJ

The Presbyterian Church at New Providence New Providence, NJ

Ocean Grove Camp Meeting Association Ocean Grove, NJ

Madison Avenue Baptist Church Paterson, NJ

Christian School Association of North Central Jersey Piscataway, NJ

New Durham Chapel Piscataway, NJ

Oasis Christian Centre Rahway, NJ

Sparta Evangelical Free Church Sparta, NJ

Calvary Assembly of God Springfield, NJ

Abundant Life Worship Center Whippany, NJ New Mexico Grace Church Unaffilliated Albuquerque, NM

Legacy Church Albuquerque, NM

Southern Baptist Church Albuquerque, NM

Crossroads Bible Fellowship Edgewood, NM

Valley View Christian Church Edgewood, NM

Pinon Hills Community Church Farmington, NM

Las Cruces Gospel Rescue Mission Las Cruces, NM

Faith Family Church Los Lunas, NM

Valencia Valley Church of the Nazarene Los Lunas, NM

El Porvenir Christian Camp and Retreat Center Montezuma, NM

Moriarty Church of the Nazarene Moriarty, NM

Faith Mountain Fellowship Church Red River, NM

Grace Community Church of Santa Fe Santa Fe, NM Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

Nevada Boulder City Assembly of God Boulder City, NV

Coalition of African American Pastors Henderson, NV

Word of Life World Outreach Henderson, NV

Calvary Chapel Las Vegas Las Vegas, NV

Canyon Springs Baptist Church Las Vegas, NV

His Word Christian Center Las Vegas, NV

Life Baptist Church Las Vegas, NV

Assist Church Expansion Pahrump, NV

Wellspring Church & Ministries Washoe Valley, NV New York Advancing The Gospel In Angola, Inc. Addison, NY

Capital City Rescue Mission Albany, NY

Deerfoot Lodge Averill Park, NY

Family Life Ministries, Inc. Bath, NY

CenterPoint Church Bay Shore, NY

Saint Barnabas Catholic Church Bellmore, NY

Life Choices Center Binghamton, NY

Centro Cristiano de Adoracian Bronx, NY

The Center for Community Alternatives Bronx, NY

Van Nest Assembly of God Bronx, NY

Intercessory Prayer Ministry International Brooklyn, NY

Trinity Tabernacle of Gravesend Brooklyn, NY

Buffalo City Mission Buffalo, NY

City Mission Society, Inc. Buffalo, NY

The Chapel of Buffalo Buffalo, NY

Conquest Christian Center Canastota, NY

Clinton Corners Evangelical Free Church Clinton Corners, NY

Brethren Church Commack, NY

United Methodist Church of Cooperstown Cooperstown, NY Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

Saint Luke Lutheran Church Dix Hills, NY

First Baptist Church Memphis Elbridge, NY

Open Door Mission Glens Falls, NY

Greece Assembly of God Greece, NY

Our lady of Shkodra Church Hartsdale, NY

Haskinville Wesleyan Church Hornell, NY

Central NY District of the Wesleyan Church Horseheads, NY

International Assembly Jamesville, NY

Businessmen in Christ Lake Grove, NY

Grace Fellowship Church Lathan, NY

Adirondack Mennonite Camping Association Lowville, NY

Massena Churches Massena, NY

Harbor Christian Church Moriches, NY

Truth Bible Fellowship Nedrow, NY

Gracepoint Gospel Fellowship New City, NY

Chosen People Ministries New York, NY

The Bowery Mission New York, NY

Time Square Church New York, NY

Community Bible Church of Northern Westchester Ossining, NY

First Assembly of God Port Jervis, NY

Randolph First Baptist Church Randolph, NY

Living Water Full Gospel Church Riverhead, NY

His Branches, Inc. Rochester, NY

Northridge Church Rochester, NY

The Father's House of Rocehster, NY Rochester, NY

Northeastern District of The Christian and Missionary Alliance Rome, NY

Rome Rescue Mission Rome, NY

Horstman Farm, LLC. Schenectady, NY

Word of Life Fellowship Schroon Lake, NY

Smithtown Gospel Tabernacle Smithtown, NY Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

First Church of the Nazarene South Richmond Hill, NY

Willowbrook Park Baptist Church Staten Island, NY

Mars Hill Broadcasting Co., Inc. Syracuse, NY

Care Net Pregnancy Center of Central New York Utica, NY

Redeemer Church Utica, NY

Hope Chapel Valatie, NY

CrossTown Alliance Church Wellsville, NY

Covenant Life Church West Henrietta, NY Ohio Grace Brethren Church of Norton dba Grace Church of Greater Akron Akron, OH

Haven of Rest Ministries Akron, OH

Wintergreen Ledges Church of God Akron, OH

Albany Baptist Church Albany, OH

Emmanuel United Methodist Church Ashland, OH

Little Flock Fellowship Church Ashland, OH

Refuge of Hope Canton, OH

Fairhaven Church Centerville, OH

Chillicothe Baptist Church Chillicothe, OH

A Child's Hope International, Inc. Cincinnati, OH

American Heritage Girls, Inc. Cincinnati, OH

Crossroads Church Cincinnati, OH

Crossroads Community Church Cincinnati, OH

Cleveland Pregnancy Center Cleveland, OH

New Community Bible Fellowship Cleveland Heights, OH

Columbia Heights United Methodist Church Columbus, OH

Destiny Ministries Columbus, OH

Hilltop Church of God Columbus, OH

International Friendships, Inc. Columbus, OH

Ohio Ministry Network Columbus, OH

Missionary Maintenance Services Aviation Coshocton, OH Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

Children of Promise International Dayton, OH

Linden Avenue Baptist Church Dayton, OH

First Apostolic Church of Dublin Dublin, OH

Northwest Chapel Grace Brethren Church Dublin, OH

Deaf Community Outreach Ministries Eastlake, OH

Oakwood Deaf Community Church Eastlake, OH

Victory Barn Church Edgerton, OH

Church of the Open Door Elyria, OH

Cornerstone Pregnancy Services Elyria, OH

First Baptist Church of Elyria Elyria, OH

Churches of God General Conference Findlay, OH

City Mission of Findlay Findlay, OH

Gateway Church, Ohio Findlay, OH

Faith Community Church of God Grove City, OH

Princeton Pike Church Of God Hamilton, OH

India Gospel League Hudson, OH

Camp Patmos Kelleys Island, OH

Rock of Grace Family Ministries Kinsman, OH

Victory Hill Church Lancaster, OH

Lima Rescue Mission Lima, OH

Heartland Conference Retreat Center Marengo, OH

Marietta Church of God Marietta, OH

True Life Church Marion, OH

Marysville Church of the Nazarene Marysville, OH

Hope Church of Mason Mason, OH

First Baptist Church of Massillon Massillon, OH

Word of Liberty Christian Center Massilon, OH

Central Assembly of God Mentor, OH

Rejoicing Life Church Middleport, OH

Faith Evangelical Free Church Milfrod, OH Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

Skyview Regular Baptist Camp Millersburg, OH

Harvest Christian Center Minerva Minerva, OH

Owl Creek Baptist Church Mount Vernon, OH

Fohl Memorial United Methodist Church Navarre, OH

Harvest Christian Center North Canton, OH

Obetz Church of the Nazarene Obetz, OH

Hope Church Assembly of God Plain City, OH

The Barn Ministry, Inc. Pleasant Hill, OH

St. Marys Church of the Nazarene St. Marys, OH

Stow Youth Baseball Stow, OH

Northwest Ave. Church of Christ Tallmadge, OH

The Covenant at Sugar Grove Tipp City, OH

Emmanuel Baptist Church Toledo, OH

Northwood Baptist Church Toledo, OH

Renewed Strength Church Urbana, OH

Beulah Beach Corp. Vermilion, OH

New Day Center Vermilion, OH

Champion Church of the Nazarene Warren, OH

Grace Brethren Church dba Grace Polaris Church Westerville, OH

Lifeline Christian Mission Westerville, OH

First Assembly of God Willard, OH

The Lord's Gates Ministries Wooster, OH

Pleasant View Church Wren, OH

Strong Tower Christian Media, Inc. Xenia, OH

Rescue Mission of the Mahoning Valley Youngstown, OH

Victory Christian Center of Youngstown Youngstown, OH Oklahoma Chuck Sturgeon Ministries, Inc. Ames, OK

Bibles for China Bartlesville, OK

Sooner Park Wesleyan Church Bartlesville, OK Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

Bridge Church Bixby, OK

The Bridge Church Bixby, OK

Aspen Park Baptist Church Broken Arrow, OK

Hands of Hope Durant, OK

Victory Life Academy Durant, OK

Victory Life Church Durant, OK

Cool Waters Calvary Chapel Edmond, OK

US Conference of Mennonite Brethren Churches Edmond, OK

First Baptist Church of Garvin Garvin, OK

Cookson Hills Christian School Kansas, OK

Midway Country Church Laverne, OK

Good Shepherd Lutheran Church Midwest City, OK

Mission Norman, Inc. Norman, OK

Wildwood Community Church Norman, OK

Bridgeway Church Oklahoma City, OK

Capitol Hill Assembly of God Oklahoma City, OK

Gary Carpenter Ministries Oklahoma City, OK

Jesus House, Inc. Oklahoma City, OK

Oklahoma Baptist Homes for Children Oklahoma City, OK

Pentecostal Holiness Church of Oklahoma City Oklahoma City, OK

Quail Springs Baptist Church Oklahoma City, OK

Reaching Souls International, Inc Oklahoma City, OK

Southern Hills Baptist Church Oklahoma City, OK

Victory Church Oklahoma City, OK

Visionaries, Inc. Oklahoma City, OK

Life Church Owasso, OK

Crosspointe Church Stillwater, OK

Blessings International Tulsa, OK

Fellowship Bible Church Tulsa, OK

Literacy & Evangelism International Tulsa, OK Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

Solace Church Tulsa, OK

Stanfield + O'Dell, P.C. Tulsa, OK

Voice of China and Asia Missionary Society, Inc. Tulsa, OK

Life Fellowship Weatherford, OK

Village Ministries International Yukon, OK Oregon Family Worship Center Albany, OR

Hope Church of Albany Albany, OR

Beaverton Foursquare Church Beaverton, OR

Foundry Church Bend, OR

InterAct Ministries Inc. Boring, OR

Assembly of God Church Buxton, OR

Buxton Assembly of God Church Buxton, OR

Cannon Beach Christian Conference Center Cannon Beach, OR

Riverside Community Church of God Cottage Grove, OR

Village Missions Dallas, OR

India Partners Eugene, OR

New Hope Christian College Eugene, OR

Northwest Christian University Eugene, OR

River Valley Church Grants Pass, OR

Kaiser Permanente Gresham, OR

Sonrise Church Hillsboro, OR

Chinese Faith Baptist Church Lake Oswego, OR

Rogue Valley Christian Church Medford, OR

Calvary Chapel of Southeast Portland Milwaukie, OR

Tilikum Center for Retreats and Outdoor Ministries Newberg, OR

College Park Community Church North Bend, OR

Kellogg Springs Camp Oakland, OR

CB Northwest Portland, OR

CultureBound Portland, OR Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

Eastside Free Methodist Church Portland, OR

First Image Portland, OR

Loom International Portland, OR

Mountain Park Community Church Portland, OR

Multnomah University Portland, OR

Open Arms International Portland, OR

Portland Christian Schools Portland, OR

Portland Rescue Mission Portland, OR

Presbytery of the Cascades Portland, OR

Service to Service USA Portland, OR

Southeast Christian Center Portland, OR

The Alliance Northwest District of the Christian & Missionary Alliance Portland, OR

Watchmen Ministries Portland, OR

Western Seminary Portland, OR

Living Faith Fellowship Redmond, OR

Twin Rocks Friends Conference Association Rockaway Beach, OR

Labish Center Community Church Salem, OR

Reid Saunders Evangelistic Association Salem, OR

Salem First Baptist Salem, OR

Union Gospel Mission of Salem Salem, OR

Westside Church Sisters, OR

Family Church Sutherlin, OR

Holley Christian Church Sweet Home, OR

Aldersgate Camps and Retreats Turner, OR

Stafford Christian Church Wilsonville, OR Pennsylvania Bright Hope Pregnancy Support Centers Allentown, PA

Fellowship International Mission Allentown, PA

Memorial Park Church Allison Park, PA

New Life Community Church Altoona, PA Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

Anglican Church in North America Ambridge, PA

South American Missionary Society Ambridge, PA

First Presbyterian Church of Bakerstown Bakerstown, PA

Trinity Anglican Church Beaver, PA

Emmanuel Evangelical Congregational Church Bethlehem, PA

Bressler Bible Church Bressler, PA

The Christian Academy Brookhaven, PA

Crossroad Community, Inc. Butler, PA

Bethel Assembly of God Chambersburg, PA

Berachah Church Cheltenham, PA

Delaware County Pregnancy Center Chest, PA

George F. Harris Foundation, Inc. Clearville, PA

Breathe Partners Coatesville, PA

Grace Community Church of Cranberry Township Cranberry Township, PA

Victory Family Church of North Pittsburgh Cranberry Township, PA

New Life Presbyterian Church Dresher, PA

The Praise Center Eddystone, PA

Center for Parent/Youth Understanding Elizabethtown, PA

Wyebrook Missionary Baptist Church Elverson, PA

Push The Rock Emmaus, PA

Erie City Mission Erie, PA

Folcroft Public Library Folcroft, PA

Worldwide Evangelization for Christ International Fort Washington, PA

Atlantic Avenue United Brethren Church Franklin, PA

Covenant Mercies Glen Mills, PA

Joy El Ministries Greencastle, PA

ABWE Foundation, LLC. Harrisburg, PA

Pennsylvania Family Institute Harrisburg, PA

Salem Lutheran Church Harrisburg, PA

Susquehanna Evangelical Free Church Harrisburg, PA Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

East Shore Baptist Church Harrisburg, PA

Hershey Free Church Hershey, PA

Jumonville Christian Camp and Retreat Center Hopwood, PA

Evangelical Free Church of Hershey Hummelstown, PA

Worldlink International Ministries King of Prussia, PA

BCM International, Inc. Lancaster, PA

Christian Endeavor Lancaster, PA

Grace Church of Lancaster Lancaster, PA

Horizon Initiative Lancaster, PA

Water Street Mission Lancaster, PA

Word of Grace Church Lancaster, PA

Montco Bible Fellowship Lansdale, PA

Jubilee Ministries Lebanon, PA

Lives Changed By Christ Church Manheim, PA

Confriming Word Ministry Masontown, PA

First Baptist Church of Meadville Meadville, PA

China Outreach Ministries Mechanicsburg, PA

Trindle Spring Lutheran Church Mechanicsburg, PA

United Methodist Church of Mercer Mercer, PA

Friends in Action International Middletown, PA

Fresh Springs Association Milford, PA

Christ Wesleyan Church Milton, PA

Nittany Valley Alliance Church Mingoville, PA

Grace Baptist Church Monroeville, PA

Grace Life Church Monroeville, PA

Montrose Bible Conference Montrose, PA

Maranatha Family Christian Fellowship Nazareth, PA

Open Air Campaigners Nazareth, PA

City Rescue Mission of New Castle New Castle, PA

LATCOM New Castle, PA Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

ABWE International New Cumberland, PA

Association of Baptists for World Evangelism New Cumberland, PA

Crossing Community Church Newtown, PA

North East Food Pantry North East, PA

Northwestern Pennsylvania Baptist Assembly North Springfield, PA

Riverside Community Church Oakmont, PA

South East Asia Prayer Center Oakmont, PA

New Life BIble Fellowship Church Oley, PA

Roxbury Holiness Camp Orrstown, PA

Ambassadors for Christ Paradise, PA

Cornerstone Christian Academy Philadelphia, PA

Esperanza Philadelphia, PA

New Faith Non-Denominational House Of Prayer Philadelphia, PA

Sight for Souls Philadelphia, PA

Sunday Breakfast Rescue Mission Philadelphia, PA

Whosoever Gospel Mission and Rescue Home Association Philadelphia, PA

Fountain of Life Church Philipsburg, PA

Coalition for Christian Outreach Pittsburgh, PA

Family Guidance, Inc. Pittsburgh, PA

Light of Life Ministries, Inc. Pittsburgh, PA

Pittsburgh Kids Foundation Pittsburgh, PA

The Pittsburgh Project Pittsburgh, PA

Camp Men-O-Lan Quakertown, PA

Black Rock Retreat Quarryville, PA

Hope Rescue Mission Reading, PA

Holy Trinity Roman Catholic Church Robinson Township, PA

Royersford Bible Fellowship Church Royersford, PA

Elk Baptist Saint Marys, PA

Parker Hill Church Scranton, PA

Uganda Christian University Partners Sewickley, PA Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

Church of the Nazarene Shippensburg, PA

The Harbor Shippensburg, PA

Grace Fellowship Church of Shrewsbury Shrewsbury, PA

Christian Youth Crusade dba Teen Quest Somerset, PA

Clarks Summit University South Abington Township, PA

Christ Community Church State College, PA

DiscipleMakers State College, PA

Paradisus Church of God Praise and Worship Center Thomasville, PA

New Life Island Upper Black Eddy, PA

International Service Fellowship Upper Darby, PA

Interserve USA Upper Darby, PA

IHS Global Valley Forge, PA

World Team USA, Inc. Warrington, PA

Church of the Saviour Wayne, PA

Orchard Hill Church Wexford, PA

City Church York York, PA

Glad Tidings India York, PA

Grace Fellowship York, PA

Victory Valley Camp Zionsville, PA Rhode Island Faith Bible Chapel Westerly, RI South Carolina Living Hope, Inc. Aiken, SC

Open Door Community Church Belton, SC

Buffalo Baptist Church Buffalo, SC

Trinity Wesleyan Church Central, SC

LAMB Institute Charleston, SC

The Protestant Episcopal Church in the Diocese of South Carolina Charleston, SC

Word of Life Fellowship Church Cheraw, SC

Overcomers By Faith Ministry Chesterfield, SC Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

Crossover Commuications International Columbia, SC

Fellowship Bible Church Columbia, SC

First Baptist Church of Columbia Columbia, SC

Godspeed Resources Connection Columbia, SC

Ministry of Outreach to Slavic Tribes Columbia, SC

Woodland Hills Community Church Columbia, SC

Right Direction Church International Columbua, SC

Trinity United Methodist Church Conway, SC

Brushy Creek Baptist Church Easley, SC

Saint Barnabas Anglican Church Fort Mill, SC

South America Mission, Inc. Fort Mill, SC

The Raine Company Fountain Inn, SC

Pentecostal Holiness Church of Georgetown Georgetown, SC

Brookwood Baptist Greenville, SC

First Presbyterian Church of Greenville Greenville, SC

Mitchell Road Presbyterian Church Greenville, SC

Redemption World Outreach Center Greenville, SC

Tabernacle Baptist Church Greenville, SC

World Witness Greenville, SC

Nuevo Comienzo Greer, SC

Harvesters International Ministries Hilton Head, SC

The Inspirational Network, Inc. Indian Land, SC

Chosen Children Ministries, Inc. Inman, SC

Cornerstone Presbyterian Church Irmo, SC

Greater New Hope Christian Association Church Lancaster, SC

Lexington Baptist Church Lexington, SC

Awanita Valley Marietta, SC

Seacoast Christian Community Church, Inc. Mt. Pleasant, SC

Belin Memorial United Methodist Church Murrells Inlet, SC

First Baptist Church of Myrtle Beach Myrtle Beach, SC Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

The Well By The Sea Anglican Church Myrtle Beach, SC

Trinity Church of Myrtle Beach (Anglican) Myrtle Beach, SC

88.3 WAFJ Radio North Augusta, SC

Lowcountry Pregnancy Center North Charleston, SC

Water Missions International North Charleston, SC

Burning Heart Ministries Rock Hill, SC

Maranatha Baptist Church Seneca, SC

Volunteers in Medical Missions Seneca, SC

Brookwood Church Simpsonville, SC

Renovation Ministries Simpsonville, SC

South Carolina Christian Foundation Spartanburg, SC

The Encouraging Word Spartanburg, SC

Upward Sports Spartanburg, SC

Alice Drive Baptist Church Sumter, SC

Frontline Missions International Taylors, SC

Earle's Grove Baptist Church Westminster, SC South Dakota Christian Worship Hour Aberdeen, SD

The Keystone Project, Inc. Keystone, SD

Bethesda Christian Broadcasting Rapid City, SD

Open Bible Christian Center Rapid City, SD

First Christian Church Sioux Falls, SD

The Ransom Church Sioux Falls, SD Tennessee All Things Common Ministries Alexandria, TN

Mountain T.O.P., Inc. Altamont, TN

GTO Marriage Ministry Antioch, TN

National Association of Free Will Baptists, Inc. Antioch, TN

Auburntown Church of Christ Auburntown, TN

Every Nation Churches & Ministries Brentwood, TN Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

Hope Force International Brentwood, TN

Christian Medical & Dental Associaitons Bristol, TN

Grace Point Church Bristol, TN

Adult & Teen Challenge MidSouth Chattanooga, TN

Advancing the Ministries of the Gospel International Chattanooga, TN

Ankerberg Theological Research Institute Chattanooga, TN

Leadership Ministries Worldwide Chattanooga, TN

SCORE International, Inc. Chattanooga, TN

The Crossing Church Chattanooga, TN

The Maclellan Foundation, Inc. Chattanooga, TN

Boys & Girls Clubs of the Ocoee Region Cleveland, TN

Church of God Cleveland, TN

Church of God of Prophecy International Offices Cleveland, TN

Grace Community Church of Cleveland Cleveland, TN

North Cleveland Church of God Cleveland, TN

Church of the Nazarene Cookeville, TN

Bellevue Baptist Church Cordova, TN

Fellowship Baptist Church Crossville, TN

Pine Grove Church of God of Prophecy Crossville, TN

Bryan College Dayton, TN

National Association of Christian Athletes, Inc. Dayton, TN

Explorer's Bible Study Association Dickson, TN

Dyer and Grier's United Methodist Church Dyer, TN

Elizabethton Alliance Church Elizabethton, TN

Mission Safety International, Inc. Elizabethton, TN

Awaken Life Church Fayetteville, TN

Franklin Christian Church Franklin, TN

Justice & Mercy International Franklin, TN

Rolling Hills Community Church Franklin, TN

Tennessee Baptist Foundation Franklin, TN Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

Williamson College Franklin, TN

Voice Of The Hills Foundation, Inc. Gallatin, TN

First United Methodist Church of Hendersonville Hendersonville, TN

Friendship Baptist Church of Hixson Hixson, TN

Smyrna Baptist Church Humboldt, TN

Mount Paran Baptist Church Jacksboro, TN

Union University Jackson, TN

Adoration Life Johnson City, TN

Christ Covenant Presbyterian Church Knoxville, TN

Crown Financial Ministries Knoxville, TN

First Presbyterian Church Knoxville, TN

Knox Area Rescue Ministries Knoxville, TN

One Vision International Knoxville, TN

Operation Inasmuch, Inc. Knoxville, TN

Resources for the Blind International Knoxville, TN

The Salvation Army Madison Citadel Madison, TN

Agape House Martin, TN

Mount Lebanon Baptist Church Maryville, TN

Leawood Baptist Church Memphis, TN

Love Worth Finding Ministries Memphis, TN

Memphis Union Mission Memphis, TN

Mid-South Baptist Association Memphis, TN

Orphanos Memphis, TN

Turk Foundation Memphis, TN

World Overcomers Church of Memphis Memphis, TN

First Baptist Church of Morristown Morristown, TN

Gladeville Baptist Church Mt. Juliet, TN

City Church Murfreesboro, TN

African Leadership, Inc. Nashville, TN

Baptist Global Response Nashville, TN Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

Blood Water Mission Nashville, TN

Both Hands Foundation Nashville, TN

Christian Leadership Concepts Nashville, TN

Crievewood Baptist Church Nashville, TN

Freedom's Promise Nashville, TN

Gen. Board of Discipleship and Upper Room of the United Methodist Church Nashville, TN

Mercy Multiplied America, Inc. Nashville, TN

Mercy Multiplied International, Inc. Nashville, TN myLIFEspeaks Nashville, TN

Siloam Health Nashville, TN

The Donelson Fellowship Nashville, TN

The Gideons International Nashville, TN

The Southern Baptist Foundation Nashville, TN

Vanderbilt Medical Center Nashville, TN

Tulip Grove Baptist Church Old Hickory, TN

Wears Valley Ranch, Inc. Sevierville, TN

New Salem Baptist Church Soddy Daisy, TN

Christ Worship Center White House, TN Texas Trinity Christian Academy Addison, TX

Lake Fork Baptist Church Alba, TX

First United Methodist Church Allen, TX

Bar Cross Cowboy Church Alvarado, TX

Christian Relief Fund Amarillo, TX

Life Challenge of Amarillo Amarillo, TX

Redeemer Christian Church Amarillo, TX

Fielder Church Arlington, TX

The Seed Co. Arlington, TX

Denton Freedom House Aubrey, TX

Austin Chrstian Fellowship Austin, TX Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

Crossroads Community Church Austin, TX

Davar Partners International Austin, TX

Eastside Community Church Austin, TX

First Presbyterian Church of Austin Austin, TX

Hill Country Bible Church of Austin Austin, TX

Hill Country Christian School of Austin Austin, TX

Hope Chapel Austin Austin, TX

Hyde Park Baptist Church Austin, TX

LifeAustin Church Austin, TX

Shoreline Church Austin, TX

Teri Road Baptist Church Austin, TX

The Well Community Church Austin, TX

Wells Branch Community Church Austin, TX

XPastor Austin, TX

Youth With A Mission of Austin Austin, TX

Good Shepherd Lutheran Church Azle, TX

Bacliff Christian Center Bacliff, TX

Bastrop Christian Outreach Center Bastrop, TX

Bastrop Pregnancy Resource Center Bastrop, TX

Friendship Bible Baptist Church Bastrop, TX

Camp Blessing Brenham, TX

Full Gospel Bryan, TX

Romans Revival Ministries Church Burkburnett, TX

First Baptist of Burleson Burleson, TX

Iran Alive Ministries Carrollton, TX

Radiant Life Cedar Hill, TX

Cherokee Baptist Church Cherokee, TX

Team Church Cleburne, TX

Coppell Methodist Church Coppell, TX

Majesty Ourdoors Corpus Christi, TX Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

Advocates for Community Transformation Dallas, TX

Baptist General Convention of Texas Dallas, TX

Buckner International Dallas, TX

Camino Global Dallas, TX

Cliff Temple Baptist Church Dallas, TX

Criswell College Dallas, TX

Dallas Baptist Association Dallas, TX

Dallas LIFE Dallas, TX

Dallas Theological Seminary Dallas, TX

Denison Ministries Dallas, TX

Evangelical Development Ministry, Inc. Dallas, TX

EvanTell, Inc. Dallas, TX

First Baptist Church of Dallas Dallas, TX

GFM Ministries Dallas, TX

Graduate Institute of Applied Linguistics Dallas, TX

Hope Loans International Dallas, TX

Involved for Life, Inc. Dallas, TX

Leadership Network Dallas, TX

Park Cities Presbyterian Church Dallas, TX

Pathway of Life Church Dallas, TX

Pioneer Bible Translators Dallas, TX

Providence Christian School of Texas Dallas, TX

SIL International Dallas, TX

T4 Global, Inc. dba Spoken Worldwide Dallas, TX

West Dallas Community School Dallas, TX

Woman to Woman Pregnancy Resource Center, Inc. Denton, TX

Hill Country Bible Church of Dripping Springs Dripping Springs, TX

Bill Glass Behind the Walls Duncanville, TX

Crossroads of Life Assembly of God Duncanville, TX

Help for Christian Nationals, Inc. Duncanville, TX Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

Rio Grande Bible Ministries Edinburg, TX

World Harvest Training Center, Inc. Edinburg, TX

Edna Evangelical Presbyterian Church Edna, TX

Casas por Cristo El Paso, TX

El Paso First Assembly El Paso, TX

Apartment Life Euless, TX

Lionheart Academy Euless, TX

Central Baptist Church Fate, TX

Valley Creek Church Flower Mound, TX

Bethesda Community Church Fort Worth, TX

Central Texas Conference of the United Methodist Church Fort Worth, TX

Cornerstone Assistance Network Fort Worth, TX

MANNA Worldwide Fort Worth, TX

McKinney Memorial Bible Church Fort Worth, TX

Shepherds Watchmen, Inc. Fort Worth, TX

Southcliff Baptist Church Fort Worth, TX

University Baptist Church of Fort Worth Fort Worth, TX

Human Coalition Frisco, TX

EMOAF Church Garden Ridge, TX

Youth With A Mission Garden Valley, TX

Destiny Christian Center Garland, TX

FiveStone Community Church Garland, TX

Mount Hebron Missionary Baptist Church Garland, TX

Oasis Church at Lakeview Assembly of God Garland, TX

First United Methodist Church Georgetown, TX

Hill Country Bible Church Georgetown Georgetown, TX

Tejas Ministries, Inc. Giddings, TX

Bayou City Fellowship Houston, TX

Bethany Christian Church Houston, TX

Braeswood Church Houston, TX Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

Care Net Pregnancy Center of Houston Houston, TX

Christ Evangelical Presbyterian Houston, TX

Christian Arabic Church Houston, TX

Church Supplies & Services, Inc. Houston, TX

Cy-Fair Christian Church Houston, TX

Encourager Church Houston, TX

First Baptist Church of North Houston Houston, TX

GulfMeadows Church Houston, TX

Heights Christian Church Houston, TX

Houston Christian Broadcasters, Inc. Houston, TX

Houston Northwest Church Houston, TX

KSBJ Educational Foundation Houston, TX

KSBJ Special Events Houston, TX

Lakewood Church Houston, TX

New Beginnings Church Bay Area Houston, TX

Saint Jerome Catholic Church Houston, TX

South Main Baptist Church Houston, TX

Star of Hope Mission Houston, TX

Ticket Servant Houston, TX

Victory Life Fellowship Church Houston, TX

West Houston Chinese Church Houston, TX

West University Baptist Church Houston, TX

World Hope Ministries International Houston, TX

KiDs Beach Club Hurst, TX

Tyndale Bible Church Hurst, TX

World Link Ministries Hurst, TX

Calvary Church Irving, TX

Irving Bible Church Irving, TX

Community Church of the Hills Johnson City, TX

True Life Church Joshua, TX Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

Bear Creek Baptist Church Katy, TX

Beene Consulting, Inc. Katy, TX

Katy Christian Ministries Katy, TX

Kingsland Baptist Church Katy, TX

The Fellowship at Cinco Ranch Katy, TX

Children's Cup Keller, TX

Sower of Seeds International Ministries, Inc. Keller, TX

Commission To Every Nation Kerrville, TX

Kerrville Bible Church Kerrville, TX

Life Community Church La Porte, TX

Hope Fellowship Lake Jackson, TX

Trinity Baptist Church Lakeport, TX

Restoring Hope Fellowship Lavon, TX

First Baptist Church of Lewisville Lewisville, TX

Lewisville For Life Lewisville, TX

Son Rise Church Lewisville, TX

LeTourneau University Longview, TX

Mobberly Baptist Church Longview, TX

Grace Church of Lubbock Lubbock, TX

Indiana Avenue Baptist Church Lubbock, TX

Trinity Church and Trinity Christian School Lubbock, TX

Camp Peniel Marble Falls, TX

Spanish Central District of the Christian and Missionary Alliance McAllen, TX

New Hope McDade, TX

25 Project, Inc. McKinney, TX

Lamb & Lion Ministries McKinney, TX

Stronger than Espresso McKinney, TX

First Baptist Church of Merkel Merkel, TX

Mesquite Bible Church Mesquite, TX

Christ Church Angelican Midland, TX Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

Hospice of Midland Midland, TX

MARC, Inc. Midland, TX

NonProfit Management Midland, TX

Nonprofit Management Center of the Permian Basin Midland, TX

Permian Basin Area Foundation Midland, TX

Senior Link Midland Midland, TX

United Way of Midland, Inc. Midland, TX

West Texas Heritage Holdings, Inc. Midland, TX

Mountain Peak Community Baptist Church Midlothian, TX

Mars Hill Productions Missouri City, TX

The Freedom Center Missouri City, TX

Triumph Church Nederland, TX

First Baptist Church of New Braunfels New Braunfels, TX

World Indigenous Missions New Braunfels, TX

Cornerstone Lodge, Inc. North Richland Hills, TX

The Hills Church North Richland Hills, TX

Crossroads Church Odessa, TX

United Way of Odessa Odessa, TX

Saint Andrew Lutheran Church Paige, TX

First United Pentecostal Church of Paris Paris, TX

Paris First Assembly of God Paris, TX

New Born Spirit Pasadena, TX

Crosspoint Church Pearland, TX

Saint Helen Catholic Church Pearland, TX

Hill Country Bible Church of Pflugerville Pflugerville, TX

Church Ministries International Plano, TX

East-West Ministries International Plano, TX

Faith Lutheran Church Plano, TX

Generation to Generation Plano, TX

Global Heart Ministries Plano, TX Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

Global Media Outreach Plano, TX

Grad Resources Plano, TX

Marketplace Chaplains USA Plano, TX

Marketplace Ministries Plano, TX

Prestonwood Baptist Church Plano, TX

Serve Healthcare International Ministries Plano, TX

The Hope Center Plano, TX

Victim Relief Ministries, Inc. Plano, TX

Women's Non-Profit Alliance Plano, TX

First Baptist Church of Porter Porter, TX

Barry Wood Ministries Prosper, TX

Beyond Richardson, TX

International Missions, Inc. Richardson, TX

Kellermann Foundation Richardson, TX

The Church Network Richardson, TX

First Baptist Church of Richmond Richmond, TX

Children's Relief International Rockwall, TX

Global Advance Rockwall, TX

The Last Well, Inc. Rockwall, TX

Church of Christ Round Rock, TX

Cityview Bible Church Round Rock, TX

Palm Valley Lutheran Church Round Rock, TX

Saint Joseph Catholic Church Rowena, TX

Adult & Teen Challenge of Texas San Antonio, TX

Bible Study Fellowship San Antonio, TX

Calvary Temple Assembly of God San Antonio, TX

Caring Resources Ministries San Antonio, TX

Christian Family Church San Antonio, TX

CJF Ministries San Antonio, TX

Communion Chapel San Antonio, TX Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

Cornerstone Church San Antonio San Antonio, TX

Cross Mountain Church San Antonio, TX

Oak Hills Church San Antonio, TX

University Baptist Church of San Antonio San Antonio, TX

Westover Hills Assembly of God San Antonio, TX

First United Methodist Church of San Augustine San Augustine, TX

Central Texas LifeCare San Marcos, TX

Victory Christian Center of Seguin Seguin, TX

Community Church Seminole, TX

Born Again Emporium Smithville, TX

Gateway Church, Texas Southlake, TX

Arrow Child & Family Ministries Spring, TX

Grace International Churches and Ministries, Inc. Spring, TX

Hope Beyond Bridges Spring, TX

PCS Spring, TX

Pregnancy Assistance Center North (PACN) Spring, TX

Gapstanders Stockbridge, TX

First Colony Church of Christ Sugar Land, TX

First Baptist Church of Sunnyvale Sunnyvale, TX

Round Pen Cowboy Church Talty, TX

Faith Bible Church The Woodlands, TX

First Baptist Church of The Woodlands The Woodlands, TX

Forum for Scriptural Christianity, Inc. The Woodlands, TX

Middle East Bible Outreach The Woodlands, TX

Educational Radio Foundation of East Texas Tyler, TX

Lighthouse for Christ Mission Tyler, TX

Pine Cove Summer Camp Tyler, TX

First United Methodist Church of Vernon Vernon, TX

Antioch Community Church of Waco Waco, TX

Timber Crest Baptist Church Waco, TX Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

GB2G! Travelin Angel Wear & Sports Gear Weatherford, TX

Trinity Bible Church of Weatherford Weatherford, TX

West Columbia Christian Center West Columbia, TX

Wichita Falls Faith Mission, Inc. Wichita Falls, TX

First Baptist Church of Wolfforth Wolfforth, TX

First Baptist Church of Wolfforth Wolfforth, TX

Wylie Biker Church Wylie, TX Utah Pioneer Bible Camp Eden/Liberty, UT

Fillmore Baptist Church Fillmore, UT

Paradise Church International Provo, UT

Calvary Chapel of Salt Lake City Salt Lake City, UT

Calvary Salt Lake Salt Lake City, UT

New Song Presbyterian Church Salt Lake City, UT

Pregnancy Resource Center of Salt Lake City Salt Lake City, UT

Desert Ridge Baptist Church Washington, UT Virginia Abingdon Baptist Church Abingdon, VA

Advancing Native Missions Afton, VA

Advocates International Alexandria, VA

Del Ray Baptist Church Alexandria, VA

World Hope International Alexandria, VA

Washington University of Virginia Annandale, VA

Chestnut Hill Free Will Baptist Church Big Isaland, VA

Choice Books of Northern Virginia, Inc. Bristow, VA

Christ for the Crescent World Burke, VA

Heal Africa USA Caledonia, VA

Grace Assembly of God Catawba, VA

Faith Christian Fellowship Catlett, VA

Chantilly Bible Church Chantilly, VA Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

Center for Christian Study Charlottesville, VA

The LeRoy Jones Evangelistic Ministries, Inc. Chatham, VA

Chr1st Fellowship Church Chesapeake, VA

Crisis Pregnancy Center of Tidewater, Inc. Chesapeake, VA

Great Bridge Presbitarian Chesapeake, VA

United Methodist Church of Courtland Courtland, VA

Pathway To Heaven Worship Center Dublin, VA

Grace Church Dumfries, VA

Trinity Christian School of Fairfax Fairfax, VA

Kenya Connection Falls Church, VA

India National Inland Mission, Inc. Forest, VA

The Christian Action Network Forest, VA

Christian Freedom International Front Royal, VA

Potomac Ministry Network Gainesville, VA

Cornerstone Community Church Galax, VA

Gause Full Gospel Church Gause, VA

Tributaries International Gloucester, VA

Hope Builders Ministries Greenwood, VA

Bethel Baptist Church Hampton, VA

Warwick Assembly of God Hampton, VA

Covenant Presbyterian Church Harrisonburg, VA

Southview Community Church Herndon, VA

James City Community Church James City, VA

Prison Fellowship Ministries Landsdowne, VA

Care Net Lansdowne, VA

Accounting Services of Leesburg, Inc. Leesburg, VA

Anabaptist HealthShare Madison, VA

Goochland Baptist Church Manakin-Sabot, VA

The Life Church DC Manassas, VA

Immanuel Presbyterian Church McLean, VA Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

Life Church Mechanicsville, VA

Mechanicsville Christian Center Mechanicsville, VA

Clover Hill Church Midlothian, VA

First Church of God Newport News, VA

Mid-Atlantic Teen Challenge Newport News, VA

Missions To Military, Inc. Norfolk, VA

Cornerstone Assembly of God North Chesterfield, VA

Franklin Grove Baptist Church Penhook, VA

Church of God Pulaski, VA

Home School Foundation Purcellville, VA

Home School Legal Defense Association Purcellville, VA

WEAG Richardson, VA

Anglican Frontier Missions Richmond, VA

Christian Counseling & Training Center Richmond, VA

Eternity Church Richmond, VA

Inspire International Richmond, VA

International Mission Board of the Southern Baptist Convention Richmond, VA

The Family Foundation Richmond, VA

The Oaks Ministry Richmond, VA

Penn Forest Worship Center Roanoke, VA

Virginia Baptist Children's Home and Family Services Salem, VA

Immanuel Christian School Springfield, VA

The Alive Gathering Ministries Springfield, VA

Cornerstone Church of Augusta Staunton, VA

HeartLink Network, Inc. Staunton, VA

Abundant Life Church Stephens City, VA

True Word Temple of Faith Suffolk, VA

Bacon's Castle Baptist Church Surry, VA

Water's Edge Church VA Beach, VA

McLean Bible Church Vienna, VA Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

Vienna Presbyterian Church Vienna, VA

Christian Broadcasting Network, Inc. Virginia Beach, VA

Good Shepherd India Virginia Beach, VA

Lynnhaven United Methodist Church Virginia Beach, VA

New Hope Christian Fellowship Virginia Beach, VA

Regent University Virginia Beach, VA

De Jong Ministries Waynesboro, VA

Heart for Orphans Williamsburg, VA

Williamsburg Community Chapel Williamsburg, VA

Evangelical Council for Financial Accountability Winchester, VA

Fellowship Bible Church Winchester, VA

New Hope Alliance Church Winchester, VA

Jackson Chapel Worship Center Wytheville, VA Vermont Aspire Together, Inc. Burlington, VT

North Avenue Allience Church Burlington, VT Washington Union Gospel Mission Of Grays Garbor Aberdeen, WA

Overcomer Covenant Church Auburn, WA

Bellevue Presbyterian Church Bellevue, WA

Crossroads Bible Church Bellevue, WA

Neighborhood Church Bellevue, WA

The First Bible and Missionary Conference Bellingham, WA

Birch Bay Bible Community Church Birch Bay, WA

Arrow Leadership International Ministries Blaine, WA

Kitsap Rescue Mission Bremerton, WA

Peninsula Bible Fellowship Bremerton, WA

Forward Edge International Brush Prairie, WA

Hope Christian Community Burien, WA

Highland Vinyard Church CheeSaw, WA Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

The Pacific Northwest Conference of United Methodists Des Moines, WA

Columbia Grove Covenant Church East Wenatchee, WA

Double K Retreat & Adventure Center Easton, WA

Aglow International Edmonds, WA

Edmonds Unitarian Universalist Congregation Edmonds, WA

Wellspring Christian Fellowship Ellensburg, WA

New Life Church of Everett Everett, WA

Pregnancy Resource Center of Snohomish County Everett, WA

Journey Church Federal Way, WA

Northwest Foursquare Church Federal Way, WA

Harbor Covenant Church Gig Harbor, WA

Cedonia Community Church Hunters, WA

Covenant Presbyterian Church Issaquah, WA

Rehema In Step Kennewick, WA

Evangelical Covenant Church of Kent Kent, WA

North Shore Community Church Kirkland, WA

Northwest University Kirkland, WA

Kismet Logistics LLC Lakewood, WA

South Whidbey Assembly of God Langley, WA

Mill Creek Foursquare Church Lynnwood, WA

Westgate Chapel Lynnwood, WA

The Bridge of Community and Hope Maple Valley, WA

CrossWind Church of the Assemblies of God Mead, WA

Gold Creek Community Church Mill Creek, WA

Montesano Assembly of God Montesano, WA

Moses Lake Assembly Moses Lake, WA

Christ the King Skagit Mount Vernon, WA

Rainbow Lodge Retreat Center North Bend, WA

Valley Camp Ministries North Bend, WA

Black Lake Bible Camp Olympia, WA Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

Evergreen Christian Community Olympia, WA

Saint Micheal's Parish Olympia, WA

Westwood Baptist Church Olympia, WA

Olympic Evangelical Free Church Poulsbo, WA

Christ Centered Ministries Puyallup, WA

Reality Sports Puyallup, WA

Timberlake Church Redmond, WA

New Life Church of Renton Renton, WA

Columbia Community Church Richland, WA

Life Church 7 Richland, WA

Richland Lutheran Church Richland, WA

Bethany Community Church Seattle, WA

Bible Study Outreach Ministries Seattle, WA

Seattle Bethany Church Seattle, WA

Seattle Foursquare Church Seattle, WA

Seattle's Union Gospel Mission Seattle, WA

Vision Synergy Seattle, WA

Abba's Garden Ministries, Inc. Shelton, WA

Spring Road Chapel Shelton, WA

Alliance for Children Everywhere Shoreline, WA

High Point Church of Snohomish Snohomish, WA

Northwest Ministry Network Snoqualmie, WA

Glad Tidings Assembly Of God Church Spokane, WA

Latah Family Church Spokane, WA

Lincoln Heights Community Church Spokane, WA

Partners International Spokane, WA

Spokane Foursquare Church Spokane, WA

Victory Faith Church Spokane, WA

Victory Faith Fellowship Spokane Valley, WA

Together for the Kingdom Sultan, WA Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

North America Indigenous Ministries Sumas, WA

First Fruits Revolution Ministries Sumner, WA

The Well Fellowship Sumner, WA

Care Net Pregnancy & Family Services of Puget Sound Tacoma, WA

Faith Tabernacle C.O.G.I.C. Tacoma, WA

Life Center Tacoma, WA

NW Furniture Bank Tacoma, WA

Tonasket Free Methodist Church Tonasket, WA

Columbia Presbyterian Church Vancouver, WA

Northwest Baptist Foundation Vancouver, WA

Northwest Gospel Church Vancouver, WA

Vancouver Church Vancouver, WA

Union Gospel Mission of Yakima Yakima, WA Wisconsin Appleton Alliance Church Appleton, WI

Breakthrough Covenant Church Appleton, WI

The Family Radio Network, Inc. Appleton, WI

Family Worship Center Beloit, WI

Bethesda Lutheran Brethren Church Eau Claire, WI

Barnabas International Elkhorn, WI

Camp Zion Ellison Bay, WI

Oak Forest Center, Inc. Frederic, WI

Gratiot Evangelical Free Church Gratiot, WI

Faith Community Church Hudson, WI

Wesley United Methodist Church Kenosha, WI

Coulee Rock Community Church La Crosse, WI

Covenant Harbor Bible Camp & Retreat Center Lake Geneva, WI

InterVarsity Christian Fellowship Madison, WI

Faith Church Manitowoc, WI

New Hope Neenah, WI Organizations Supporting the Position Statement Calling for the Repeal of the Nonprofit Parking Tax in Section 512(a)(7) of the Internal Revenue Code

Oak Creek Assembly of God Oakcreek, WI

Lake Lundgren Bible Camp Pembine, WI

Lamb of God Lutheran Church Pewaukee, WI

International Fellowship of Evangelical Students USA Platteville, WI

Fort Wilderness Rhinelander, WI

Falls Community Church Sheboygan Falls, WI

Stoddard United Methodist Church Stoddard, WI

WRVM Radio, Inc. Suring, WI

End Poverty Now, Inc. Toledo, WI

Good Shepherd Lutheran Church Viroqua, WI

Agape House, Inc. Walworth, WI

Hope Life Center Wausau, WI

Forest Springs Camp And Conference Center, Inc. Westboro, WI

Silver Birch Ranch, Inc. White Lake, WI

Child Evangelism Fellowship of Wisconsin Wisconsin Rapids, WI West Virginia First Presbyterian Church of Charleston Charleston, WV

Kenova Church of God Kenova, WV

Independent Bible Church Martinsburg, WV

Mustard Seeds and Mountains, Inc. Northfork, WV

Kingdom Evangelical Methodist Church Westover, WV Wyoming True Care Women's Resource Center Casper, WY

Wyoming Rescue Mission Casper, WY

Calvary Laramie Laramie, WY